J  1336.2  ^ 

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ILLINOIS  STATE  LIBRARY 


Call  No.  . 

. K..r:.3A . 

Accession  No . 

EDWARD  J.  HUGHES 
Secretary  of  State  and  State  Librarian 

(6618) 


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X  3  3^*2. 

1?- 

C.  1  3“ 


ADDRESS. 


To  THE  Hon.  K.  J.  Oglesby, 

Governor  of  the  State  of  Illinois: 

The  committee  appointed  by  yon  under  a  joint  resolution  of  the 
Thirty-fourth  General  Assembly,  “to  amend  and  revise  the  revenue 
laws  of  the  State  of  Illinois,  and  to  propose  and  frame  a  revenue  code, 
which  shall  be  just  to  all  classes  of  property  and  in  keeping  with  our 
■  complicated  system  of  business  and  individual  and  corporate  avoca- 
A  tions,”  report  herewith  the  draft  of  “A  BiU  for  an  act  in  relation  to 
the  public  revenue,”  which  embodies  the  propositions  the  committee 
have  to  make  with  respect  to  the  revenue  system  of  the  State ;  and 
^  through  you,  they  submit  the  same  for  the  careful  consideration  of  the 
^  next  General  Assembly. 

^  Having  organized  at  Springfield  upon  the  2d  day  of  September, 
r-  1885,  by  the  election  of  a  chairman  and  secretary,  we  at  once  began  a 
careful  examination  and  discussion  of  the  existing  revenue  act  section 
'  by  section,  of  the  limitations  imposed  by  the  State  and  Federal  Con- 
^  stitutions  upon  the  exercise  by  the  legislature  of  the  power  of  taxation, 
^  and  of  the  decisions  of  the  Supreme  Courts  of  Illinois  and  the  United 
_  States,  touching  the  same  questions.  Among  other  matters  consider¬ 
ed,  in  that  connection,  were  the  following  : 

The  purport  and  application  of  the  rule  of  uniformity  of  taxation 
prescribed  by  our  own  Constitution ;  the  variations  which  it  permits 
in  the  method  of  valuation  and  taxation ;  the  classification  of  different 
species  of  property,  and  different  avocations ;  the  distinction  between 
the  taxation  of  property  and  of  business;  the  rights  of  the  counties, 
cities,  towns,  and  smaller  taxing  bodies  to  the  taxes  from  tlie  property 
within  their  limits,  and  the  extent  to  which  those  rights  might  be  sub¬ 
ordinated  to  the  needs  or  convenience  of  the  State;  the  doctrine  of 
non-interference  with  inter-State  commerce;  the  situs  of  personalty, 
especially  credits  and  shares  of  stock;  and  the  conditions  imposed  by 
Congress  upon  the  right  of  the  State  to  tax  the  shares  of  stock  of 
national  banks.  In  this  connection  we  made  patient  and  careful 
inquiry  as  to  what  were  considered  the  defects  of  the  existing  revenue 


II 


law.  That  we  might  be  fully  informed  of  all  causes  of  complaint,  we 
invited  members  of  the  legislature  who  had  made  revenue  matters  a 
special  study,  county  officers  who  had  a  long  experience  with  the 
practical  workings  of  the  law,  and  persons  who  might  perhaps  be  called 
specialists  or  experts  in  revenue  affairs,  to  give  the  Commission  the 
benefit  of  their  experience  and  criticisms. 

From  the  suggestions  and  complaints  so  made,  from  our  own 
experience  and  observation  as  citizens,  and  from  our  official  delibera¬ 
tions,  we  deduce  the  following  as  the  principal  defects  in  the  operation 
of  the  present  revenue  system,  to-wit : 

First — The  gross  inequality  in  the  assessments  of  different  pieces 
of  property  of  the  same  kind,  owned  by  different  individuals  in  the 
same  community,  and  of  different  kinds  of  property,  regardless  of 
ownership  ;  as  for  instance,  real  estate  and  personalty — a  large  propor¬ 
tion  of  the  personalty  escaping  all  taxes. 

Secondly — The  arbitrary  and  unjust  operation  upon  individual 
assessments  of  the  system  of  equalization  between  counties  by  the 
State  board. 

Thirdly — The  low  rate  of  assessments. 

Fourthly— high  rate  of  taxation  permitted  by  law. 

Fifthly — The  inadequacy  of  existing  methods  to  discover  and  esti¬ 
mate,  valuable  interests  which  have  grown  out  of  the  inventions  and 
refinements  of  modern  commerce. 

Sixthly — The  want  of  a  central  and  efficient  supervision  of  the 
administration  of  the  revenue  laws  throughout  the  State. 

The  evils  embraced  under  the  first  heading  are  great  and  wide¬ 
spread.  They  fall  under  every  man’s  observation,  and  are  in  every 
one’s  mouth.  It  is  the  theory  of  the  law,  that  the  burden  of  taxa¬ 
tion  shall  rest  equally  upon  the  citizens  and  taxpayers  of  the  common¬ 
wealth  in  proportion  to  their  property.  In  conformity  to  that  just 
principle  most  men  would  cheerfully  pay  their  share  of  the  expenses 
of  a  good  government,  even  though  they  should  be  heavy,  and  none 
would  have  cause  to  murmur.  But  the  practice  is  widely  different 
from  the  theory.  The  realty  of  one  man  is  assessed  at  one-third,  one- 
half,  two-thirds,  or  even  the  full  measure  of  its  actual  value ;  while 
that  of  his  neighbor  is  assessed  at  one-sixth,  one-tenth,  one-twentieth, 
or  as  was  shown  in  one  instance  of  considerable  magnitude,  one 
twenty-fifLh  of  its  actual  value.  The  owner  of  the  one  pays,  as  his 


p 


in 


annual  tax,  five  or  six  per  centum  of  the  whole  capital  invested,  while 
the  owner  of  the  other  pays  one-fourth,  or  one-fifth  of  one  per  cent. 
Such  distinctions  are  too  invidious  to  be  meekly  borne. 

The  discriminations  in  favor  of  personal  property,  and  against 
realty,  are  glaring  and  unjust,  amounting,  in  some  species  of  the 
former  class,  to  an  almost  total  escape  from  taxation. 

For  instance,  for  the  year  1884,  in  Cook  county,  containing  the  great 
and  wealthy  city  of  Chicago,  the  total  valuation  of 


Credits  of  bank,  banker,  broker,  etc.,  was .  $98,615 

Credits  of  other  than  bank,  banker,  etc .  209,463 

Bonds  and  stocks. .  75,830 

Shares  of  capital  stock  of  corporations  not  of 
this  State .  100 


The  second  objection  to  the  operation  of  the  present  law  is  a  very 
grave  one,  and  was  uttered  and  reiterated  by  nearly  every  one  who 
appeared  before  us. 

For  the  same  year,  the  valuation  of  credits,  other  than  those  of 
bank,  banker,  etc.,  in  the  following  counties,  stood  thus,  to-wit: 


Cook . 

DeKalb. . . . 

Kane . 

McHenry  . . 
Winnebago, 

Og)e . 

Stephenson 

Henry _ 

La  Salle  . . , 

Knox . 

Pike . . 

Morgan _ 

McLean  . . . 
Coles . 


$209,446 

377,228 

348,918 

400,881 

725,218 

432,866 

239,758 

233,987 

632,681 

793,819 

344,083 

461,780 

591,5-6 

250,209 


In  this  important  element  of  wealth,  always  disproportionately  aug¬ 
mented  in  large  cities,  as  compared  by  population,  small  rural  counties 
surpass  metropolitan  Cook,  and  some  of  them  three  or  four  fold. 


Equalization  would  seem  plainly  necessary.  But  how  does  it  work 
under  the  present  system  ?  The  State  board  deals  with  the  aggregate 
assessment  of  lands,  lots,  and  personal  property — three  classes — and 
adds  to,  or  subtracts  from  each  class,  a  fixed  and  arbitrary  percent¬ 
age  ;  thus  raising  or  lowering  all  property  in  each  class  in  equal  pro¬ 
portion.  Thus  upon  pieces  of  property  already  assessed  at  a  large 
fraction  of  their  value,  frequently  an  increase  of  valuation  is  made, 
which  carries  them  above  their  market  value. 


IV 


By  way  of  illustration  we  cite  one  instance  in  Cook  county,  as  fol¬ 
lows  : 

A  block  of  real  estate  worth  one  hundred  thousand  dollars  was  as- 
■sessed  at  ninety  thousand  dollars.  The  Board  of  Equalization  added 
.sixty-seven  per  cent.,  making  the  equalized  assessment  of  that 
property  one  hundred  and  fifty  thousand  and  three  hundred  dollars.  If 
a  scrupulous  owner  of  credits  in  Cook  county  should  return  them  at 
their  value,  he  would  be  ruined  by  an  equalization  that  would  bring 
the  county  to  its  full  equalized  value,  in  this  particular,  with  other 
counties.  Similar  instances,  more  or  less  extreme,  occur  every  year. 

The  third  evil  in  the  present  system  which  we  note,  is  the  prevalent 
low  rate  of  assessment.  The  law  requires  that  all  property  shall  be 
assessed  at  its  fair  cash  value.  Assessors  are  sworn  so  to  value  it. 
But  they  are  far  from  doing  it.  Eeal  estate  is  generally  put  down  at 
one-third  of  its  value,  frequently  much  less ;  and  personal  property  at 
a  yet  smaller  fraction.  If  there  were  uniformity  in  the  reduction, 
perhaps  but  little  harm  would  be  done ;  but  there  is  not.  The  assessor 
having  forsaken  the  standard  of  the  law,  is  without  guide  or  restraint, 
except  his  own  varying  judgment,  and  subject  to  the  pressure  of  im¬ 
portunate  tax-payers,  who  pull  steadily  downward.  The  desire  of  each 
locality  to  avoid  the  payment  of  any  undue  proportion  of  the  State  tax 
would  of  itself  be  sufficient  to  explain  this  tendency  to  low  assess¬ 
ments,  and  the  tendency  is  intensified  by  the  impression  everywhere 
prevalent,  that  low  assessments  stand  for  a  low  rate  of  taxation ;  and 
vice  versa,  that  full  assessments  will  increase  the  amount  of  taxes  to 
be  paid. 

The  study  of  the  problem  convinced  the  Commission  that  the  lia¬ 
bility  to  inequitable  assessments  is  greatly  increased  by  this  system  of 
undervaluation. 

Inequalities  that  would  be  so  suggestive  as  to  be  almost  self  cor¬ 
rective  as  between  full  values,  escape  notice  when  a  fractional  value 
obtains,  and  the  low  price  at  which  the  property  is  rated  virtually  acts 
as  an  estoppel  of  complaint  on  the  part  of  the  property  owner,  even 
though  his  property  is  rated  higher  than  that  of  his  neighbor.  He 
cannot  complain  that  his  property  is  rated  too  high  per  se,  and  it  seems 
ungenerous  and  unneighborly  to  complain  that,  in  proportion,  his 
friends  and  neighbors  are  rated  too  low. 

It  did  not  seem  possible  to  suggest  any  remedy  for  this  system  of 
undervaluation,  unless  some  method  of  divorcing  the  collection  of  the 
State  and  local  revenues  could  be  devised. 


y 


Without  such  a  divorcement,  no  provision-  of  the  law,  however 
stringent,  and  no  penalties  which  would  be  possible  or  desirable  as 
sanctions  of  the  law,  would  produce  the  desired  result.  Hence  this 
separation  of  the  State  and  local  taxes  became  a  fundamental  propo¬ 
sition  with  the  Commission,  and  the  revenue  system  herewith  submitted 
for  consideration  is  constructed  on  that  theory. 

Fourthly — The  high  rate  of  taxation  permitted  by  our  laws,  the  sub¬ 
ject  of  so  much  criticism  abroad  and  discouragement  at  home,  are 
necessarily  superinduced  by  low,  uncertain  valuations.  Valuations 
should  be  sufficiently  stable  and  reliable  to  determine  with  approxi¬ 
mate  certainty,  in  advance,  wffiat  a  given  rate  of  taxation  will  produce. 

Without  attempting  to  thoroughly  analyze  the  acts  authorizing  tax¬ 
ation,  we  will  call  attention  to  the  more  general  rates,  exclusive  of 
State,  park,  library,  and  some  other  purposes.  There  may  now  be 
levied,  for — 

County  purposes,  on  the  one  hundred  dollars . $  75 

School  purposes,  on  the  one  hundred  dollars .  5  00 

Koad  and  Bridge  purposes,  on  the  one  hundred  dollars  2  00 
City  and  Village  purposes,  on  the  one  hundred  dollars.  2  00 

These  rates  may,  in  some  instances,  be  increased  by  a  vote  of  the 
municipality  to  be  affected.  But  without  any  such  increase,  consider 
the  case  of  a  citizen  who  resides  in  a  country  school  district.  He  is 
liable  to  be  compelled  to  pay  in  taxes  for  county,  school,  road  and 
bridge  purposes  alone,  seven  dollars  and  seventy-five  cents  on  every; 
hundred  dollars  of  his  assessment.  Add  the  State  tax,  usually  about* 
thirty-five  cents  on  the  hundred  dollars,  and  without  regard  to  what' 
may  be  lawfully  demanded  for  the  payment  of  old  municipal  indebted¬ 
ness,  or  imposed  by  a  special  vote,  he  may  be  taxed  over  eight  per 
cent,  of  the  value  of  his  property.  The  resident  of  the  city  is  in 
greater  peril. 

The  fifth  objection  raises  a  topic  of  more  than  ordinary  difficulty. 
There  are  vast  aggregations  of  capital  employed  in  business  enter, 
prises  of  such  nature  that  their  value  is  hard  to  measure  by  the 
methods  applicable  to  other  kinds  of  property.  Several  hundred 
million  dollars  are  invested  in  railroads  in  this  State,  represented  by 
incorporated  companies.  Such  corporate  property  can  not  be  esti-' 
mated 'in  like  manner  as  the  acres  of  a  farm,  a  herd  of  cattle,  or  a' 
stock  of  goods.  Much  of  its  value  is  intangible,  consisting  in  the 
exercise  of  special  franchises.  Our  present  system  endeavors  to' 
separate  the  tangible  property  of  the  corporation  from  the  intangible, 


VI 


and  commits  the  assessment  of  one  in  part  to  the  local  assessor,  the 
remainder  of  that  part  and  the  whole  of  the  other  to  the  State  Board 
of  Equalization,  and  compels  the  State  board  to  consider  them  dis¬ 
severed. 

The  separation  can  not  be  rationally  made.  The  two  elements  of 
value  belong  together.  If  torn  apart  the  township  assessor  deals  with 
a  dead  body,  and  the  State  board  with  a  departed  spirit.  Considering 
the  difficulties  of  the  situation,  they  are  both  to  be  congratulated  upon 
the  success  of  their  efforts.  A  railroad  company  should  be  treated  for 
taxation  as  a  whole,  as  far  at  least  as  State  limits  will  permit ;  and  it 
should  be  estimated  in  some  method  consistent  with  its  nature  and  the 
extent  and  complexity  of  its  affairs.  So  with  telegraph,  telephone, 
express  and  insurance  companies,  all  of  which  are  peculiar  and  not 
well  gauged  by  the  existing  method  of  valuation. 

The  last  of  the  more  important  deficiencies  of  the  present  system 
to  which  we  desire  to  call  your  attention  is  the  want  of  some  com¬ 
petent  body,  having  a  general  oversight  of  the  whole  business  of  the 
assessment  and  collection  of  the  revenue  throughout  the  State. 
Pioundly  speaking,  thirty  millions  of  dollars  are  collected  each  year 
from  the  people  of  this  State  for  taxes.  We  are  impressed  with  the 
belief  that  a  business  of  such  extent  and  importance  should  be  in 
all  the  details  of  its  transaction  subject  to  a  vigilant  supervision  and 
efficient  control.  There  is  now  no  provision  for  such  want. 

How  to  correct  these  evils  was  the  problem  which  we  sought  to  solve. 
We  began  with  the  county  assessor. 

We  recommend :  That  the  office  of  township  assessor  be  abolished 
and  a  county  assessor  substituted  therefor;  that  such  county  asses¬ 
sors  be  elected  at  the  regular  fall  elections  for  the  period  of  four  years, 
and  be  ineligible  to  re-election ;  that  tliey  be  provided  with  offices  at  the 
county  seat,  and  accessible  there  throughout  the  year;  that  they  shall, 
with  the  approval  of  the  county  board,  appoint  their  deputies  through¬ 
out  the  county,  and  be  responsible  for  them;  that  they  shall  begin  the 
work  of  assessment  on  the  1st  day  of  January,  instead  of  May,  and 
that  they  shall  receive  pay  commensurate  with  the  importance  of  their 
duties,  and  sufficient  to  command  the  services  of  competent  and 
reliable  men,  and  we  require  of  the  assessor  an  oath  that  he  has  not 
valued  property  at  other  than  its  cash  value,  and  that  he  has  not  know¬ 
ingly  omitted  any  property  from  assessment;  and  adequate  penalties 
are  provided  for  breach  of  duty  in  these  particulars. 

We  provide  them  with  better  instrumentalities  for  ascertaining  the 


VII 


value  of  property.  To  that  end  we  recommend :  The  division  of  the 
county  into  small  assessment  districts ;  the  preparation  of  a  map 
showing  plainly  the  limits  of  such  districts ;  and  of  detailed  plats  of 
such  districts,  containing  each  piece  of  property ;  that  the  assessment 
of  each  tract  be  marked  on  its  face  in  such  plat ;  and  that  such  maps, 
plats  and  assessments  be  kept  in  the  assessor’s  office,  at  all  times 
exposed  to  public  view,  and  open  to  the  convenient  inspection  of  the 
tax-payers — a  simple,  intelligible  picture  of  his  own  assessment  and 
that  of  his  neighbors. 

It  will  be  easily  practicable  for  the  most  ignorant  or  unsophisticated 
tax-payer  to  ascertain  what  valuation  has  been  placed  upon  his 
property,  and  to  see  how  that  valuation  corresponds  with  the  values 
placed  upon  contiguous  property,  while  efficient  and  adequate  means 
have  been  provided  to  correct  any  injustice  that  may  arise,  either  from 
the  prejudice  or  erronous  judgment  of  the  assessing  officer. 

With  respect  to  the  assessment  of  corporations  local  in  their  char¬ 
acter,  whilst  committing  all  alike  to  the  county  assessor,  we  have 
varied  the  rules  for  their  assessment,  according  to  class. 

It  has  hitherto  been  the  policy  of  this  State  to  tax  corporations 
formed  for  purely  manufacturing,  agricultural  or  publishing  purposes, 
on  the  same  basis,  and  in  the  same  manner,  that  individuals  are  taxed. 
This  Commission  is  convinced  that  this  method  is  both  politic  and  just. 
In  the  revenue  system  herewith  proposed,  the  application  of  what  is 
known  as  the  capital  stock  tax  is  limited  to  corporations  of  a  quasi  public 
character.  In  many  instances  the  franchises  granted  by  the  public  to 
a  corporation  have  a  value  far  beyond  the  intrinsic  worth  of  the  tangi¬ 
ble  property  which  the  corporation  may  own.  The  simple  right  to 
operate  a  street  railway,  a  ferry,  or  the  right  to  lay  gas  mains,  water 
pipes,  or  electric  lighting  machinery,  may  be  of  a  value  which  exceeds 
the  value  of  the  property  owned  by  the  corporation  to  which  said  right 
is  conceded  a  thousand  fold.  Such  franchises  frequently  become  so 
valuable  as  to  be  eagerly  sought  for  by  investors.  The  Commission  has 
sought  to  apply  such  methods  of  assessment  to  such  corporations  as 
would  result  in  placing  an  equitable  value  on  their  property.  The  duty 
of  making  these  assessments  has  been  devolved  upon  the  county 
assessor,  instead  of  upon  the  State  Board  of  Tax  Commissioners,  for 
the  reason  that  the  local  officer  has  far  greater  facilities  for  ascer¬ 
taining  accurately  the  just  assessment  to  be  placed  upon  such  local 
organizations  than  could  be  obtained  by  any  State  board,  under  any 
system  of  making  reports  tliat  might  be  devised.  It  is  believed  that 
this  change  will  be  found  to  be  in  the  interest  of  justice  and  efficiency. 


YIII 


We  have  so  changed  the  law  in  regard  to  the  assessment  of  capital 
employed  in  banking,  other  than  in  National  banks,  as  we  believe  will 
result  in  the  more  equitable  taxation  of  their  capital,  and  have  har¬ 
monized  the  taxation  of  National  bank  shares  to  correspond  with  that 
on  other  moneyed  capital. 

In  regard  to  the  assessment  of  personal  property  by  individuals,  be¬ 
lieving  the  requirement  of  an  oath  to  a  schedule  as  generally  in¬ 
effectual  in  obtaining  a  disclosure  of  property,  we  have  omitted  such 
requirement.  We  believe  such  requirement  to  be  debauching  to  the 
conscience,  and  subversive  of  the  public  morals — a  school  for  perjury, 
promoted  by  law.  With  the  unscrupulous  it  imports  no  additional 
verity  whatever  to  the  schedule,  and  it  is  wrong  and  oppressive  to  the 
honest  tax-payer  that  he  should  be  compelled  to  take  upon  his  con¬ 
science  an  obligation  which  he  well  understands  is  disregarded  as  a 
rule  by  others.  Such  requirement  has  nowhere  been  found  effective  in 
'the  disclosure  of  property  that  the  assessor  could  not  have  otherwise 
discovered.  We  have  therefore  proposed  that  the  requirement  of  the 
oath  be  done  away  with,  and  that  there  be  substituted  a  substantial 
penalty  for  a  false  schedule. 

We  give  the  State’s  attorney  substantial  fees  for  the  conviction  of 
the  assessor  or  tax-payer  of  dishonest  assessment  or  false  return.  We 
change  the  day  of  valuation  from  May  first  to  January  first,  that  being 
'  the  beginning  of  the  business  year.  These  changes,  together  with  the 
great  publicity  given  to  the  work  of  the  assessor,  will,  we  think,  bring 
about  a  more  general  and  equitable  assessment  of  personalty. 

Thus,  the  county  assessor,  free  from  township  jealousy,  acting  for 
'the  whole  county,  with  a  longer  term,  more  time  in  each  year,  better 
equipped  for  finding  and  valuing  property,  better  paid,  and  more  con¬ 
spicuous  in  the  eye  of  the  people,  ought  to,  and  we  believe  will,  do  his 
work  better  than  it  is  now  being  done  by  township  assessors.  We  also 
provide  a  competent  board  of  review  for  each  county,  to  meet  on 
the  first  Monday  in  July,  to  sit  not  less  than  three  nor  more  than 
thirty  days,  and  to  hear  all  complaints  as  to  assessments. 

Our  next  measure  is  a  radical  one,  the  divorcement  of  the  State 
revenue  from  the  local  taxation.  We  saw  no  other  way  to  avoid  the 
evils  of  the  system  of  equalization,  and  thought  nothing  else  would  do 
so  much  to  correct  the  tendency  to  low  assesments.  To  effect  that 
purpose  it  was  necessary  to  provide  a  sufficient  State  revenue  from 
other  sources  than  the  extension  of  taxes  upon  all  the  assessed 
property  within  the  State.  We  had  under  consideration  at  the  same 


time,  special  methods  of  taxation  of  several  great  interests,  the  results 
of  Tvhich  we  thought  were  sufficiently  calculable  to  show  that  they 
would  yield  enough  for  the  ordinary  purposes  of  the  State  govern-- 
ment. 

We  therefore  propose,  that  the  taxon  railroads,  telegraph,  telephone, 
express  and  insurance  companies  be  paid  directly  into  the  State 
treasury,  and  applied  only  to  State  purposes,  unless  there  should  be  a 
surplus ;  in  which  case,  provision  is  made  for  the  distribution  thereof 
among  the  counties.  And  if  there  should  be  a  deficiency,  it  is  provided 
that  contribution  may  be  required  of  the  counties  ratably,  and  ex¬ 
tended  by  them  on  their  own  assessments.  The  interests  so  selected 
are  not  local  in  their  character,  but  extend  throughout  the  State,  are 
interwoven  with  the  traffic  of  the  entire  commonwealth,  and  may  justly 
be  appropriated  to  State  use.  The  annual  State  budget  is  something 
less  than  three  millions  of  dollars.  The  income  from  the  Illinois 
,  Central  Eailroad  is  not  far  from  $400,000;  from  the  other  railroads 
•  there  would  be  derived,  by  the  mode  of  taxation  which  we  propose, 
from  $2,300,000  to  $2,400,000.  The  other  interests  relied  upon  will 
yield  enough  to  make  up  the  necessary  revenue. 

Thus  the  needs  of  the  State  will  be  supplied.  No  State  tax  will  be 
extended,  except  in  case  of  emergency.  Whether  the  assessment  of  a 
county  is  high  or  low,  will  be  of  no  importance  to  citizens  of  other 
counties ;  the  work  of  equalization  will  be  obviated,  and  the  Board  of 
Equalization  abolished. 

And  with  the  removal  of  the  selfish  rivalry  between  counties  to  bear 
as  small  a  portion  of  the  burden  of  State  taxes  as  possible,  the 
tendency  to  low  assessments  will,  in  our  opinion,  be  greatly  diminished. 

Nor  will  any  injustice  be  done  to  the  counties  by  withdrawing  from 
them  the  revenue  which  they  have  derived  heretofore  from  those 
special  interests.  They  will  be  more  than  compensated  by  being  re¬ 
lieved  from  the  State  tax.  An  examination  of  the  reports  of  the 
Auditor,  and  the  Eailroad  and  Warehouse  Commissioners,  will  show 
what  we  have  just  affirmed. 

We  come  now,  by  natural  connection,  to  the  consideration  of  the 
mode  of  taxing  railroads,  and  the  other  classes  of  business  and 
property  made  to  contribute  directly  to  the  State  Treasury. 

As  to  railroads,  we  desired  to  frame  a  provision  for  taxing  this 
species  of  property,  which  should  be  upon  the  face  of  it  manifestly  fair 
and  just,  both  to  its  owners  and  to  the  holders  of  other  property, — a 
rule  of  taxation  bearing  a  fixed,  definite  and  equitable  relation  to  the 
rates  levied  on  other  property. 


X 


To  railroad  property,  the  ordinary  rules  of  valuation  have  little 
application.  The  true  criterion  of  their  value  and  the  best  basis  for 
their  taxation  are  found  in  their  receipts. 

In  Michigan,  Minnesota,  Wisconsin,  Pennsylvania,  and  other  States 

ivhere  railroads  are  taxed  upon  their  receipts,  and  in  this  State  in  the 

■*  • 

case  of  the  Illinois  Central  Railroad,  the  measure  of  taxation  is  the 
gross  receipts.  Gross  receipts  are  taken  in  preference  to  net  receipts 
for  greater  certainty,  and  because  it  is  found  from  the  reports  of  the 
railroad  companies  that  relative  proportions  of  gross  to  net  receipts 
vary  in  different  roads,  and  in  different  years,  within  narrow  limits. 

After  a  careful  study  of  railroad  statistics,  especially  of  those  apper¬ 
taining  to  our  own  State,  as  given  in  the  reports  of  the  Railroad  and 
Warehouse  Commissioners,  and  much  attention  and  thought  given  to 
the  subject  of  the  average  proportion  between  the  gross  receipts,  the 
■expenditures  and  the  capitalized  value  of  railroads,  we  deduce  this 
conclusion :  That  a  rate  of  taxation  equal  to  the  average  rate 
throughout  the  State  imposed  upon  five  times  the  amount  of  the  gross 
receipts  of  an  Illinois  road,  or  upon  the  Rlinois  portion  of  the  gross 
receipts  of  an  inter-State  road,  would  be  just  and  more  flexible  than 
the  arbitrary  percentage,  provided,  however,  that  such  rate  of  taxation 
should  not  exceed  five  per  centum  of  such  gross  receipts.  We  have 
proposed  that  method.  It  is  simple;  bears  lighter  than  the  present 
mode  on  the  weak  roads,  and  heavier  on  the  prosperous  ones,  and 
takes  the  assessment  of  that  great  property  out  of  the  range  of  caprice 
or  corruption.  The  mode  of  thus  assessing  railroad  property  may  be 
furtherdllustrated  and  commended  by  the  considerations  following : 

The  railroad  companies  return  the  amount  of  their  gross  receipts  for 
Illinois  business  at  fifty-six  million  dollars ;  multiplying  this  amount 
by  five  gives  two  hundred  and  eighty  million  as  the  fair  taxable  value 
of  all  the  roads  in  the  State.  On  this  sum  the  net  earnings,  returned 
at  twenty  million,  amounts  to  seven  per  cent.  The  proposition  of  the 
Commission,  then,  amounts  to  this — seven  dollars  of  net  earnings  shall 
be  considered  the  equivalent  of  one  hundred  dollars  capital.  Seven 
per  cent,  is  very  near  the  average  return  for  money  loaned  in  this  State. 
It  is  something  less  than  the  average  income  from  investment  in  bank 
shares ;  something  more  than  is  realized  by  investments  in  favorite 
securities,  yielding  regular  and  prompt  returns,  with  little  danger  of 
depreciation.  It  should  be  taken  into  consideration  that  there  is 
a  constant  tendency  in  railroad  business  to  a  decrease  in  net  earnings 
as  compared  with  gross  receipts,  and  it  is  but  fair  to  the  railroad  com- 


XI 


panies  to  take  into  account  the  fact  that  in  taxing  their  earnings  you 
reach  all  their  property,  while  in  assessment  of  individuals  a  portion 
of  the  property  will  always  remain  undisclosed. 

All  things  considered,  the  estimate  so  put  upon  railroad  property 
seems  high  enough  to  compare  with  other  property  assessed  on  a  basis 
of  full  cash  value. 

The  rule  adopted  for  estimating  the  share  belonging  to  Illinois  of 
business  on  railroads  running  into  other  States,  by  dividing  the  whol'j 
business  of  such  a  road  by  the  total  number  of  miles  of  its  track,  can 
not  be  said  to  be  a  perfect  rule,  but  it  has  the  merit  of  certainty  in 
its  application,  and  while  a  few  roads  will  gain  some  advantage  under 
this  rule,  no  variation  from  strict  justice  will  seem  to  result. 

# 

Any  attempt  to  carefully  discriminate  between  the  business  done  in 
this  State,  and  on  other  parts  of  the  line,  involves  a  great  amount  of 
intricate  bookkeeping,  and  much  still  to  be  left  to  approximate  esti¬ 
mate,  and  great  opportunity  for  manipulation. 

It  may  be  said  that  though  the  rules  of  valuation  proposed  may  be 
justified,  applied  to  the  whole  railroad  system  of  the  State,  it  may 
operate  unequally  as  to  the  different  companies.  While  this  is  to 
some  extent  true,  a  careful  examination  will  show  a  more  equitable 
distribution  of  the  railroad  tax  among  the  companies  under  this 
system  than  has  ever  been  reached  in  this  State  before. 

Having  determined  the  rule  of  comparison  between  gross  receipts 
and  assessed  values,  the  rules  for  fixing  the  rates  of  taxation  on  rail¬ 
road  valuations  are  next  to  be  determined. 

The  railroads  run  through,  and  they  are  supported  by  the  business 
of  every  portion  of  the  State,,  and  no  fairer  rate  can  be  adopted  than 
the  average  rate  of  taxation  throughout  the  State,  and  this  the  Com¬ 
mission  propose  to  obtain  by  adding  together  all  the  taxes  levied  in  the 
State,  and  dividing  the  amoant  of  the  tax  by  the  total  assessed  value 
of  all  the  property  in  the  State. 

This  rule  will  be  fair  and  just,  if  all  the  property  in  the  State  is 
assessed,  as  the  law  requires,  at  its  full  cash  value.  But  if  in  any 
portion  of  the  State  the  assessment  shall  fall  below  the  full  value,  the 
average  nominal  rate  of  taxation  will  be  increased  in  the  same  propor¬ 
tion  that  the  valuation  is  decreased,  and  the  railroads  will  be  held  to 
the  same  rate  on  full  valuation  that  other  property  pays  on  a  partial 
valuation.  To  afford  the  railroads  some  protection  from  such  injustice, 
the  Commission  propose  that  in  no  case  shall  the  tax  exceed  five  per 


::ii 


cent,  of  gross  earnings,  and  that  rate  of  limitation  is  based  on  the  belief 
that  the  average  rate  of  taxation  on  all  the  property  in  this  State  can 
never  reach  one  per  cent,  with  a  fair  assessment ;  that  if  such  a  rate 
is  ever  reached  it  will  be  conclusive  evidence  of  undervaluation. 

It  can  be  safely  said,  that  under  the  rules  proposed,  by  no  possi¬ 
bility  can  the  railroads  escape  the  payment  of  their  full  proportion  of 
taxes. 

The  railroad  companies  may  have  some  cause  of  complaint  of  over 
taxation,  but  the  limit  which  their  taxation  can  reach  is  fixed,  and  the 
danger  of  excessive  taxation  is  to  them  perhaps  less  than  under  the 
present  law,  by  which  they  are  placed  at  the  mercy  of  the  State  Board 
of  Equalization. 

The  business  of  telegraph,  telephone,  express  and  insurance  compa¬ 
nies,  and  of  public  warehousemen  of  classes  “A”  and  “B,”  we  would 
tax  as  follows : 

Telegraph — seventy-five  cents  for  every  mile  of  wire  owned  and 
operated  or  controlled  in  this  State  for  toll  or  hire. 

Telephone — two  dollars  on  each  instrument. 

Express — two  and  one-half  per  cent,  of  the  gross  receipts. 

Public  warehousemen — one-third  of  one  cent  for  every  bushel  of 
capacity  of  each  elevator  or  granary ;  and  in  this  connection  we  rec¬ 
ommend  that  public  warehousemen  of  class  “B”  be  required  by 
statute  to  procure  license  under  such  regulations  as  the  legislature  may 
deem  best;  this  is  an  act  of  precaution  to  justify  that  mode  of  taxa¬ 
tion  as  to  the  warehousemen  of  that  class. 

The  several  taxes  which  we  would  so  impose  would  result  in  a  gain 
to  the  State,  and  would,  in  our  judgment,  more  correctly  assign  the 
proportion  of  the  public  burden  which  those  companies  should  bear. 

Having  done  thus  much  to  swell  the  revenue  and  induce  higher 
assessments,  it  was  incumbent  upon  us  to  provide  protection  to  the 
tax-payers  from  the  rapacity  of  unprincipled  tax  consumers. 

We  therefore  recommend  that  taxation  be  limited,  so  as  not  to  ex¬ 
ceed  on  the  one  hundred  dollars,  as  follows : 

For  county  purposes,  other  than  road  and  bridge. .  .$0.25 
For  city,  incorporation,  town  and  village  purposes, 


except  school .  0.50 

For  educational  purposes .  0.50 

For  school  buildings .  0.75 

For  roads  and  bridges,  for  ordinary  purposes .  0.20 


XIII 


For  all  other  purposes,  one-third  the  present  rates ;  and  all  park 
purposes,  one-fourth  the  present  rates.  And  that  the  power  of  munici¬ 
palities  to  incur  indebtedness  be  limited  to  two  per  cent,  of  the  as¬ 
sessed  valuation,  instead  of  five,  as  now. 

Although  these  rates  seem  low,  they  are  high  enough,  if  property  is 
assessed  at  its  fair  cash  value,  and  will  aid  in  bringing  about  such  as¬ 
sessments. 

As  both  the  constitutional  and  statutory  limitations  upon  rates  of 
taxation  now  existing  have  been  based  upon  the  recognized  low  valua¬ 
tions  which  have  hitherto  prevailed,  it  is  manifest  that  if  valuations 
are  raised,  the  rates  should  be  correspondingly  reduced,  and  certainly 
no  provision  should  be  allowed  to  go  into  force,  looking  to  the  enforce¬ 
ment  of  higher  valuations  by  assessors,  unless  accompanied  by  equally 
explicit  provisions  making  corresponding  reductions  in  the  rates  of 
taxation.  We  have  been  forced  to  the  conclusion,  that  in  no  way 
eould  the  disproportion  of  taxation  now  borne  by  real  estate  be  re¬ 
lieved  against  so  effectually  as  by  the  adoption  of  a  full  valuation, 
and  in  connection  therewith,  correspondingly  low  rates  to  be  rigidly 
adhered  to.  The  cash  value  being  the  utmost  limit  to  which  the  as¬ 
sessor  could  assess  real  estate,  low  rates  would  compel  the  discovery 
and  assessment  of  large  amounts  of  personal  property  which  have 
hitherto  either  wholly  escaped  taxation,  or  which  have  been  but  lightly 
assessed  in  comparison  with  real  estate.  Hence  the  provisions  of  the 
law  now  proposed,  throughout  are  based  upon  and  contemplate  the 
valuation  of  property,  according  to  law,  at  its  fair  cash  value. 

We  come  now  to  the  provision  which  we  have  made  for  supervision 
and  control  of  the  revenue. 

We  recommend  the  appointment,  by  the  Governor,  of  a  State  Board 
of  Tax  Commissioners,  to  consist  of  six  persons,  not  more  than  three 
from  any  one  political  party,  and  the  Auditor  of  State  as  an  ex-ojjiclo 
member.  Their  duties,  briefly  stated,  shall  be : 

To  prescribe  forms  for  the  use  of  assessors. 

To  construe  the  revenue  law  for  revenue  officers,  and  to  instruct 
them  in  relation  to  their  duties. 

To  see  that  assessments  are  made  according  to  law. 

To  see  that  taxable  shares  of  stock  are  assessed. 

To  see  that  taxes  are  collected. 

To  enforce  penalties  and  fines. 

To  estimate,  when  necessary,  the  amounts  required  of  the  several 
counties  to  meet  appropriations  of  the  General  Assembly,  and  certify 
the  same  to  the  counties. 


XIV 


To  examine  all  books  made  subject  to  inspection. 

To  see  that  each  county  is  visited  as  often  as  once  in  two  years,  by  at 

least  one  member  of  the  board,  to  the  end  that  the  operations  of  the 
law,  and  the  officers  may  be  noted,  and  penalties  enforced. 

To  report  to  each  General  Assembly,  and  make  such  recommenda¬ 
tions  as  they  may  deem  best. 

That  they  be  paid  twenty-five  hundred  dollars  a  year  each,  and  their 
necessary  traveling  expenses.  They  are  also  made  a  board  of  review, 
to  whom  appeals  may  be  taken  from  any  county  board  of  review. 

In  order  that  the  importance  of  their  functions  may  be  fully  under¬ 
stood,  we  will  call  attention  to  the  fact,  that  we  have  mide  the  books 
of  all  those  corporations  which  pay  taxes  into  the  State  Treasury  liable 
to  inspection,  and  we  have  required  that  they  shall  be  kept  accessible. 
The  State  wnll  have  a  deep  interest  in  the  correctness  of  those  books, 
and  must  depend  on  the  Tax  Commissioners  to  protect  it.  The  suc¬ 
cessful  operation  of  the  whole  scheme  that  we  have  devised  depends 
largely  upon  the  existence  and  efficiency  of  such  a  board.  The 
machinery  needs  the  engineer.  We  cannot  too  earnestly  impress  this 
upon  you. 

TWO  OR  THREE  OTHER  POINTS  IN  THE  LAW. 

We  have  guarded,  as  far«  as  possible,  against  the  concealment  of 
property  by  its  transportation  into  non-taxable  government  securities, 
by  requiring  that  such  securities  shall  be  specifically  listed. 

And  we  have  provided  a  system  of  thorough  inquiry  into  the  value 
of  the  stock  of  quasi  public  corporations,  such  as  sleeping  car,  horse 
car  and  dummy  railroad,  gas,  electric  light,  water  and  other  compa¬ 
nies  serving  the  public,  and  adequate  assessment. 

Finally,  the  measures  to  which  we  are  calling  special  attention,  and  • 
others  here  omitted,  have  been  carefully  considered  in  the  light  of 
their  relations  to  each  other,  and  to  the  law  as  a  whole. 

We  have  endeavored  to  build  up  a  systematic  revenue  scheme,  based 
upon  certain  general  principles  and  consistent  within  itself.  We 
advise  the  divorcement  of  the  State  revenue  from  the  local  assess¬ 
ment,  but  we  would  not  do  so,  unless  we  had  propose-d  the  sources  from 
'  which  an  adequate  revenue  could  be  derived,  and  the  method  of 
obtaining  it.  We  enlarge  and  exalt  the  office  of  the  assessor,  but  we 
provide  at  the  same  time  for  a  more  thorough  review,  and  a  more 
critical  supervision  of  his  work. 


XV 


We  seek  to  raise  the  assessments;  but  we  would  not  dare  to  do 
that  unless  we  prescribe  lower  rates  of  taxation.  The  value  of  one 
proposition  depends  on  the  presence  of  the  other. 

We  therefore  respectfully  ask  the  legislators,  who  shall  pass  upon, 
our  work,  to  give  due  consideration  to  the  effect  that  the  amendment 
or  rejection  of  any  part  of  the  act  would  have  upon  the  remainder. 

So  far  as  practicable,  the  machinery  of  the  existing  laws  has  been 
retained,  and  it  has  been  a  matter  of  careful  study  to  make  the  change 
•from  the  existing  to  the  proposed  forms  with  the  least  possible  friction 
or  jar.  The  Commission  found  but  little  to  change  on  the  collection 
side  of  the  existing  law;  but  where  changes  have  been  made,  they  be¬ 
lieve  they  will  be  found  in  the  public  interest,  and  tend  to  their  greater 
perfection.  Believing  the  exactions  now  required  for  the  redemption 
of  real  estate  sold  for  taxes  and  assessments  to  be  exorbitant,  and  un¬ 
necessary  to  secure  bidders  for  property  under  such  sales,  we  havo 
modified  the  same  to  a  more  equitable  basis. 

We  have  not  thought  it  wise  to  recommend  measures  involving  a 
change  in  the  organic  law  of  the  State.  The  requisite  preliminaries 
to  the  adoption  of  such  recommendations,  even  if  the  recommenda¬ 
tions  themselves  met  with  favor  on  the  part  of  the  Legislature,  are  . 
subject  to  such  contingencies,  and  involve  so  much  time  before  they 
could  possibly  become  effective,  that  we  have  felt  unwilling  to  propose 
any  plan  that  could  only  become  operative  by  the  adoption  of  a  con¬ 
stitutional  amendment.  It  may  be  true  that  better  theories  of  taxa¬ 
tion  have  been  promulgated  than  those  recognized  and  permitted  by 
our  Constitution,  but  we  cannot  believe  that,  as  yet,  public  sentiment 
is  so  far  united  in  regard  to  them  as  to  render  their  adoption  certain, 
or  even  probable,  at  present. 

And  now  having  finished  our  work,  conscious  that  in  the  nature  of 
things  it  cannot  be  perfect,  but  with  the  fuU  assurance  that  we  have 
faithfully  discharged  our  duties  to  the  best  of  our  abilities,  and  with 
confidence  in  the  substantial  value  of  the  result,  we  respectfully  sub¬ 
mit  this  report  and  the  accompanying  Eevenue  Code  to  you. 

On  behalf  of  the  Commission. 

MILTON  HAY, 

Chainnaa. 


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NOTE. 


The  Committee  appointed  by  the  Governor,  under  the  joint  resolu¬ 
tion  of  the  General  Assembly,  referred  to,  consisted  of 

Horatio  C.  Burchard,  of  Stephenson  County; 

Andrew  D.  Duff,  of  Jackson  County; 

W.  Selden  Gale,  of  Knox  County ; 

E.  B.  Green,  of  Wabash  County; 

Charles  D.  Waller,  of  Cook  County ; 

Charles  A.  Ewing,  of  Macon  County; 

Wm.  C.  Wilson,  of  Crawford  County; 

Frank  P.  Cracdon,  of  Cook  County ; 

Charles  W.  Thomas,  of  St.  Clair  County ; 

Benjamin  Warren,  Sr*.,  of  Hancock  County; 

Geo.  Trumbull,  of  Cook  County  ; 

Milton  Hay,  of  Sangamon  County. 

Near  the  conclusion  of  the  deliberations  of  the  Committee,  the  duty 
of  preparing  an  address  explanatory  of  its  work  was  devolved  upon  a 
sub-committee  consisting  of  Messrs.  Thomas,  Ewing  and  Crandon. 

The  members  of  this  sub-committee,  as  also  Mr.  Gale,  submitted  to 
the  chairman,  in  writing,  their  several  suggestions  as  to  the  matter  of 
the  address.  The  address  is  mainly  a  compilation  of  the  suggestions 
thus  made  in  the  language  of  the  several  contributors. 

MILTON  HAY, 

Chairman. 


The  Revenue  Committee,  appointed  in  pursuance  of  a  Joint  Resolution 

of  the  34th  General  Assembly,  beg  to  report  the  following; 

Bill  for  An  Act  in  Relation  to  the  Pablic  Revenue, 

WHAT  PROPERTY  IS  TAXED. 

Section  1.  All  property  in  this  State,  real  and  personal,  tangible 
and  intangible,  not  hereinafter  specifically  exempted  from  taxation, 
shall  be  taxed. 

Sec.  2.  All  property  described  in  this  section,  to  the  extent  here¬ 
in  limited,  shall  be  exempt  from  taxation,  that  is  to  say — 

First — All  lands  donated  by  the  United  States  for  school  purposes, 
not  sold  or  leased.  All  public  school  houses.  All  property  of 
institutions  of  learning,  including  the  real  estate  on  which  the 
institutions  are  located,  not  leased  by  such  institutions  or  otherwise 
used  with  a  view  to  profit. 

Second — All  property,  including  a  church  site  of  reasonable  size, 
owned  by  a  church,  religious  congregation,  or  religious  corporation, 
and  exclusively  used  for  public  worship. 

'1  hird — All  lands  used  exclusively  as  graveyards  or  grounds  for 
burying  the  dead. 

Fourth — All  unentered  government  lands ;  all  public  buildings  or 
structures  of  whatsoever  kind,  and  the  contents  thereof,  and  the 
land  on  which  the  same  are  located,  belonging  to  the  United  States. 

Fifth— All  property  of  every  kind  belonging  to  the  State  of 
Illinois. 

Sixth — All  property  belonging  to  any  county,  town,  village  or  city, 
used  exclusively  for  the  maintenance  of  the  poor.  All  swamp  or 
overflowed  lands  belonging  to  any  county,  so  long  as  the  samm 
remain  unsold  by  such  county.  All  public  builuings  belonging  to 
any  counly,  township,  city  or  incorporated  town,  with  the  ground 
on  which  such  buildings  are  erected,  not  exceeding  in  any  case  ten 
acres. 

Seventh— AW  property  of  institutions  of  purely  public  charity,  when 
actually  and  exclusively  used  for  such  charitable  purposes,  not 
leased  nor  otherwise  used  with  a  view  to  profit;  an  all  free  public 
lil)raries. 

Eighth — All  fire  engines  and  other  implements  used  for  the 
extinguishment  of  fires,  with  the  building  used  exclusively  for  the 
safe  keeping  thereof,  and  the  lot  of  reasonable  size  on  which  the 
building  is  located,  when  belonging  to  any  city,  village  or  town. 

Ninth — All  market  houses,  public  squares  or  other  public  grounds 
used  exclusively  for  public  purposes.  All  works,  machinery  and 
fixtu  res  belonging  exclusively  to  any  town,  city  or  village,  and  used 
exclusively  for  conveying  water  to  such  town,  city  or  village. 

Tenth — All  property  which  may  be  used  exclusively  by  societies 
for  agricultural  and  horticultural  purposes,  and  not  for  pecuniary 
profit. 

Eleventh — All  crops  grown  upon  land  taxed  in  this  State,  while  in 
the  hands  of  and  owned  by  the  person  who  has  paid  or  is  liable  to 
pay  the  land  tax  for  the  year  the  crops  are  harvested. 


2 

THE  ASSESSOR. 

Sec.  3.  There  shall  be  elected  on  the  first  Tuesday  after  the  first 
Monday  of  November,  A.  D.  1888,  and  every  four  years  thereafter, 
in  each  county  in  this  State,  one  county  assessor,  who  shall  value 
for  taxation  all  the  property  in  the  county  required  by  law  to  be 
so  valued :  Provided,  that  m  the  month  of  September,  A.  D.  1887, 
the  county  board  of  each  county  shall  appoint  a  county  assessor, 
who  shall  hold  his  office  until  his  successor  shall  be  e'ected  and 
qualified  as  herein  provided:  Provided,  that  no  county  assessor 
shall  be  eligible  for  re-election  until  four  years  after  the  expiration 
of  the  term  for  which  he  shall  have  been  elected. 

Sec.  4.  The  person  so  elected  or  appointed  assessor  shall,  on  or 
before  the  first  Monday  in  December  alter  his  election  or  appoint¬ 
ment,  file  a  bond  with  the  county  clerk,  in  a  penal  sum,  to  be  fixed 
by  the  county  board,  of  not  less  than  five  thousand  dollars,  with 
two  or  more  responsible  securities  to  be  approved  by  the  county 
board,  which  bond  shall  be  made  payable  to  the  people  of  the  State 
of  Illinois,  and  conditioned  for  the  faithful  discharge  of  all  his 
duties  as  assessor  of  the  county,  and  especially  that  he  will  in  no 
case  willfully  or  knowingly  omit  from  assessment,  or  assess  and 
value  for  taxation,  any  of  the  taxable  property  in  said  county,  real 
or  personal,  other  than  at  its  true  and  fair  cash  value,  but  will  well 
and  truly  assess  and  value  all  such  property  at  its  true  and  fair  cash 
value ;  which  bond  when  approved  shall  at  once  be  recorded  by  the 
county  clerk  in  a  book  to  be  kept  in  his  office  for  that  purpose,  and 
also  by  the'recorder  in  his  office.  Said  bond  when  recorded  shall  be¬ 
come  a  lien  from  its  date  upon  all  real  estate  of  the  assessor,  for  all 
fines,  penalties  and  judgments  which  may  at  any  time  be  recovered 
against  the  assessor  for  a  failure  to  discharge  the  duties  of  his 
office ;  such  lien  shall,  in  all  respects,  have  the  same  effect  as  to 
the  rights  of  creditors,  purchasers  and  subsequent  encumbrancers,  as 
judgment  liens  now  have  under  the  laws  of  this  State. 

Sec.  5.  If  any  assessor  shall  fail  to  comply  with  the  conditions  of 
his  bond,  suit  may  at  once  be  instituted  against  him  and  his 
securities  by  order  of  the  State  Board  of  Tax  Commissioners  and  not 
otherwise;  which  suit  shall  be  brought  in  the  circuit  court  of  the 
county  in  which  he  was  elected  or  appointed  assessor,  for  the  use  of 
such  county. 

Sec.  6.  Each  assessor  in  this  State  shall,  before  he  enters  upon 
the  duties  of  his  office,  take  and  subscribe  the  following  oath  of 
office : 

I  do  solemnly  swear  (or  affirm,  as  the  case  may  be,)  that  I  will  support  the  Constihition 
of  the  United  State>^,  and  the  Constitution  of  the  State  of  Illinois,  and  that  I  will  faithfully 

discharge  the  duties  of  the  office  of  assessor  of  the  county  of . according  to 

the  best  of  my  ability. 

Which  oath  shall  be  taken  and  subscribed  before  the  county 
clerk ;  shall  be  written  on  the  assessor’s  bond  and  recorded  with 
the  same.  If  any  assessor,  elected  or  appoicted  under  this  act, 
shall  neglect  and  refuse  to  file  his  bond,  and  take  the  oath  as  herein 
prescribed,  by  the  first  Monday  in  December  after  his  election,  the 
said  office  shall  be  deemed  vacant,  and  the  county  board  shall, 
within  ten  days  thereafter,  appoint  some  other  person  assessor  of 
the  county,  who  shall,  within  ten  days  after  his  appointment,  filo 


3 


the  bond  and  take  the  oath  as  prescribed  in  this  act,  and  the  said 
board  may  at  any  time,  when  the  office  of  assessor  has  become 
vacant  by  death,  resignation  or  removal,  appoint  a  competent  per¬ 
son  to  fill  the  vacancy,  who  shall,  within  such  time  as  the  county 
board  may  direct,  file  the  bond  and  take  the  oath  already  men¬ 
tioned  in  this  act.  The  person  so  appointed  shall  hold  said  office 
until  his  successor  is  elected  and  qualified. 

Sec.  7.  If  any  assessor  shall  fail  to  take  the  oath  required  by 
this  act,  his  office  shall  become  vacant;  and  in  such  case,  or  in 
case  the  office  of  assessor  is  vacant  for  any  cause,  the’county  board 
shall  fill  the  vacancy  by  the  appointment  of  some  suitable  person, 
who  shall  qualify  and  discharge  the  duties  of  assessor  till  the  office 
is  otherwise  filled  as  required  by  law. 

Sec-  8.  The  assessor  shall,  within  twenty  days  after  he  shall 
have  been  elected  and  qualified,  file  in  the  office  of  the  county  clerk 
a  list  of  the  names  and  places  of  residence  of  such  deputies  as  he 
may  deem  necessary  for  the  proper  performance  of  the  duties  of  his 
office.  A  copy  of  such  list  shall  be  posted  by  said  clerk  in  a  con¬ 
spicuous  place  in  his  office,  and  published  for  one  week  in  some 
newspaper  of  general  circulation  in  the  county.  The  county  board 
shall  meet  on  the  first  Monday  after  the  first  day  of  January  next 
ensuing  after  such  list  shall  have  been  filed,  to  consider  such  nom¬ 
inations,  and  shall  approve  such  of  them  as  they  may  deem  suitable 
and  necessary.  If  the  county  board  shall  not  approve  a  sufficient 
number  of  such  nominees  to  meet  the  requirements  of  the  office, 
others  shall  be  nominated  by  the  assessor  forthwith,  or  within  such 
time  as  the  board  may  direct,  subject  to  the  approval  of  the  board. 
And  if,  at  any  time  thereafter,  the  assessor  may  deem  it  necessary 
to  have  additional  deputies,  he  may  nominate  them  and  file  a  list 
of  their  names  and  residences  immediately  with  the  clerk  aforesaid, 
for  the  approval  of  the  board  at  its  next  meeting.  But  if  the  board 
is  not  in  session  when  such  list  of  additional  deputies  is  filed,  such 
additional  list  shall  be  submitted  by  the  clerk  to  the  county 
treasurer ;  and  if  he  and  the  county  clerk  approve  such  nominees, 
or  any  of  them,  they  shall  so  certify,  and  the  additional  deputies  so 
approved  may  act  as  such  until  otherwise  ordered  by  the  county 
board.  The  clerk  shall  notify  the  chairman  of  the  board  at  once  of 
the  filing  of  such  additional  list.  The  assessor  shall  have  entire 
control  of  such  deputies  and  allot  their  work. 

Sec.  9.  The  compensation  of  assessors,  which  shall  not  be  less 
than  five  dollars  per  day,  and  the  pay  of  deputy  assessors,  shall  be 
determined  by  the  county  board  at  the  September  term  preceding  the 
election  of  the  assessors.  Deputy  assessors  shall  make  out  their  ac¬ 
counts  in  detail,  giving  the  date  of  each  day  upon  which  they  shall 
have  been  employed,  which  account  they  shall  verify  under  oath. 
Such  accounts  shall  be  approved,  qualified  or  disapproved  by  the 
ass-essor,  and  such  deputies  shall  be  paid  only  for  such  days  as  the 
board  shall  be  satisfied  they  shall  have  been  actually  employed. 

THE  ASSESSMENT. 

PERSONAL  PROPERTY. 

Sec.  10.  The  assessor  or  his  deputy  shall  also,  between  the  first 
dj,y  of  January  and  July,  proceed  to  take  a  list  of  the  taxiil)le 
personal  property  in  his  county,  and  assess  the  value  •  thereof  in 


4 


the  manner  following,  to-wit :  He  shall  call  at  the  office,  place  of 
doing  business,  or  residence  of  each  person  required  by  this  act  to 
list  property,  and  list  his  name,  and  shall  require  such  person  to 
make  a  correct  statement  of  his  taxal)le  property  in  accordance 
with  the  provisions  of  section  32  of  this  act :  Provided,  if  any 
property  is  listed  or  assessed  on  or  after  the  first  day  of  July,  and 
before  the  return  of  the  assessor’s  books,  the  same  shall  be  as  legal 
and  binding  as  if  listed  and  assessed  before  that  time. 

Sec.  11.  If  any  person  required  by  this  act  to  list  property  shall 
be  sick  or  absent  when  the  as.^essor  calls  for  a  list  of  his  property, 
the  assessor  shall  leave  at  the  office  or  usual  place  of  residence  or 
business  of  such  person  a  "wiitten  or  printed  notice,  requiring  such 
person  to  make  out  and  leave  at  the  place  named  by  said  assessor, 
on  or  before  some  convenient  day  named  therein,  the  statement  or 
schedule  required  by  this  act.  The  date  of  leaving  such  notice  and 
the  name  of  the  person  required  to  list  the  property  shall  be  care¬ 
fully  noted  by  the  assessor  in  a  book  to  be  kept  for  that  purpose. 

WHi£N  AND  WHERE  LISTED. 

Sec.  12.  Personal  property  shall  be  listed  between  the  first  day  of 
January  and  the  first  day  of  July  of  each  year,  when  required  by 
the  assessor,  with  reference  to  the  quantity  held  or  owned  on  the 
first  day  of  January  in  the  year  for  which  the  property  is  required  to 
be  listed.  Personal  property  purchased  or  acquired  on  the  first  day 
of  January,  shall  be  listed  by  or  for  the  person  purchasing  or 
acquiring  it. 

Sec  13.  Personal  property,  except  such  as  is  required  in  this  act 
to  be  listed  and  assessed  otherwise,  shall  be  listed  and  assessed  in 
the  county,  town,  city,  village  or  district  where  the  owner  resides, 
but  if  the  owner  is  a  non-resident,  it  shall  be  listed  where  the  pro¬ 
perty  is  or  shall  be  found.  The  stock  of  corporations  and  franchises 
of  corporations  and  persons,  except  as  may  be  otherwise  provided, 
shall  be  listed  and  taxed  in  the  county,  town,  district,  city  or  village 
where  the  principal  office  or  place  of  business  of  such  corporation  or 
person  is  located- in  this  State.  If  there  be  no  principal  office  or'place 
of  business  in  this  State,  then  at  the  place  in  this  State  where  any 
such  corporation  or  person  transacts  business. 

Sec.  14.  When  the  owner  of  live  stock  or  other  personal  property 
connected  wuth  a  farm  does  not  reside  thereon,  the  same  shall  be 
listed  and  assessed  in  the  towui  or  district  where  the  farm  is  situated : 
Provided,  if  the  farm  is  situated  in  several  towms  or  districts,  it 
shall  be  listed  and  assessed  in  the  town  or  district  in  which  the 
principal  place  of  business  on  such  farm  shall  be. 

Sec.  15.  The  property  of  manufacturers  and  others,  in  the  hands 
of  agents,  shall  be  listed  and  assessed  at  the  place  wffiere  the  busi¬ 
ness  of  such  agent  is  carried  on. 

Sec.  16.  When  real  estate  is  exempt  in  the  hands  of  the  holder 
of  the  fee,  and  the  same  is  contracted  to  be  sold,  the  amount  paid 
thereon  by  the  purchaser,  wuth  the  enhanced  value  of  the  invest¬ 
ment  and  improvements  thereon  until  the  fee  is  conveyed,  shall  be 
held  to  be  personal  property,  and  listed  and  assessed  as  such,  in 
the  place  wffiere  the  land  is  situated. 


o 


Sec.  17.  When  real  estate,  which  is  exempt  from  taxation,  is 
leased  to  another,  whose  property  is  not  exempt,  and  the  leasing  of 
which  does  not  make  the  real  estate  taxable,  the  leasehold  estate 
and  the  appurtenances  shall  be  listed  as  the  property  of  the  lessee 
thereof,  or  his  assignee,  as  personal  property. 

Sec.  18.  Personal  property  in  transitu  shall  be  listed  and  assessed 
in  the  county,  town,  city  or  district  where  the  owner  resides :  Pro¬ 
vided,  if  it  is  intended  for  a  business,  it  shall  be  listed  and  assessed 
at  the  place  where  the  property  of  such  business  is  required  to  be 
listed. 

Sec.  19.  The  stock  of  nurseries,  growing  or  otherwise,  in  the 
hands  of  nurserymen,  shall  be  listed  and  assessed  as  merchandise. 

Sec.  20.  The  personal  property  of  banks  or  bankers,  brokers, 
stock-jobbers,  insurance  companies,  hotels,  livery  stables,  saloons, 
eating  houses,  merchants  and  manufacturers,  mining  companies, 
and  companies  not  especially  provided  for  in  this  act,  shall  be 
listed  and  assessed  in  the  county,  town,  city,  village  or  district 
where  their  business  is  carried  on,  except  such  property  as  shall  be 
liable  to  assessment  elsewhere,  in  the  hands  of  agents.  All  persons, 
companies  and  corporations  in  this  State,  owning  steamboats,  sail¬ 
ing  vessels,  wharf  boats,  barges  and  other  water  craft,  shall  be  re¬ 
quired  to  list  the  same  for  assessment  and  taxation  in  the  county, 
town,  city,  village  or  district  in  which  the  same  may  belong  or  be 
enrolled,  registered  or  licensed,  or  kept  when  not  enrolled,  registered 
or  licensed. 

Sec.  21.  The  personal  property  of  gas  and  coke  companies,  except 
the  pipes  laid  down,  shall  be  listed  and  assessed  in  the  town,  village, 
district  or  city  where  the  principal  works  are  located.  Gas  mains 
and  pipes  laid  in  roads,  streets  or  alleys,  shall  be  held  to  be  per¬ 
sonal  property,  and  listed  and  assessed  as  such  in  the  town,  district, 
village  or  city  where  the  same  are  laid. 

Sec.  22.  The  personal  property  of  street  railroad,  ferry,  dummy 
railroad,  sleeping  car,  drawing-room  car,  steam-heating,  tranefer  electric 
light,  water,  stock-yard,  plank  road,  gravel  road,  turnpike  and  bridge 
companies,  shall  be  listed  and  assessed  in  the  county,  town,  district, 
village  or  city  where  the  principal  place  of  business  is  located.  The 
track,  road  or  bridge  shall  be  held  to  be  personal  property,  and 
listed  and  assessed  as  such  in  the  town,  district,  village  or  city  where 
the  same  is  located  or  laid. 

Sec.  23.  The  horses,  stages  and  other  personal  property  of  stage 
companies  or  persons  operating  stage  lines,  shall  be  listed  and 
assessed  in  the  county,  town,  city  or  district  where  they  are  usually 
kept. 

Sec.  24.  The  personal  property  of  express  or  transportation  com¬ 
panies  shall  be  listed  and  assessed  in  the  county,  town,  district, 
village  or  city  where  the  same  is  usually  kept. 

Sec.  25.  No  consignee  shall  be  required  to  list,  for  taxation,  the 
value  of  any  property  consigned  to  him  for  the  sole  purpose  of 
being  stored  or  forwarded,  except  to  the  extent  of  his  interest  in 
such  property. 


* 

Sec.  26.  Persons  required  to  list  property  on  behalf  of  others, 
shall  list  it  in  the  same  place  in  which  they  are  required  to  list 
their  own ;  but  they  shall  list  it  separately  from  their  own,  specify¬ 
ing  in  each  case  the  name  of  the  person,  estate,  company  or  cor¬ 
poration  to  whom  it  belongs. 

Sec.  27.  Persons,  for  themselves  or  others,  holding  bonds  or 
stocks  of  any  kind,  the  principal  of  which  bonds  or  stocks  has  been 
or  may  hereafter  be  exempt  from  taxation,  shall  list  the  amount  of 
accrued  interest  on  such  bonds,  without  regard  to  the  time  when 
the  same  is  to  be  paid. 

Sec.  28.  Where  a  deed  for  real  estate  is  held  for  the  payment  of 
a  sum  of  money,  such  sum,  so  secured,  shall  be  held  to  be  personal 
property,  and  shall  be  listed  and  assessed  as  credits. 

Sec.  29.  The  owner  of  personal  property  removing  from  one 
county,  town,  city,  village  or  district  to  another,  between  the  first 
day  of  January  and  the  first  day  of  July,  shall  be  assessed  in  either 
in  which  he  is  first  called  upon  by  the  assessor.  The  owner  of 
personal  property  moving  into  this  State,  from  another  State,  be¬ 
tween  the  first  day  of  January  and  the  first  day  of  July,  shall  list 
the  property  owned  by  him  on  the  first  day  of  January  of  such 
year,  in  the  county,  town,  city,  village  or  district  in  which  he  resides  : 
Provided,  if  such  person  has  been  assessed,  and  can  make  it  appear 
to  the  assessor  that  he  is  held  for  tax  of  current  year  on  the  prop¬ 
erty,  in  another  State,  county,  town,  city  or  district,  he  shall  not 
be  again  assessed  for  said  year. 

Sec.  30.  In  all  questions  that  may  arise  under  this  act  as  to  the 
proper  place  to  list  personal  property,  or  when  the  same  cannot  be 
listed  as  stated  in  this  act,  if  between  several  places  in  the  same 
county,  the  place  for  listing  and  assessing  shall  be  determined  and 
fixed  by  the  board  of  review;  and  when  between  different  counties 
or  places  in  different  counties,  by  the  State  Board  of  Tax  Comm-s- 
sioners,  and  when  fixed  in  either  case,  shall  be  as  binding  as  if  fixed 
by  this  act. 

HOW  LISTED. 

Sec.  31.  Personal  property  shall  be  listed  in  the  manner  following: 

First — Every  person  of  full  age  and  sound  mind,  being  a  resident 
of  this  State,  shall  list  all  his  moneys,  credits,  bonds  or  stocks, 
shares  of  stock  of  joint  stock  or  other  companies  (when  the  capital 
stock  or  franchises  of  such  company  are  not 'assessed  in  this  State), 
moneys  loaned  or  invested,  annuities,  franchises,  royalties,  and  other 
personal  property. 

Second — He  shall  also  list  all  moneys  and  other  personal  property 
invested,  loaned  or  otherwise  controlled  by  him  as  the  agent  or 
attorney,  or  on  account  of  any  other  person  or  persons,  company 
or  corporation  whatsoever,  and  all  moneys  deposited,  subject  to  his 
order,  check  or  draft,  and  credits  due  from  or  owing  by  any  per¬ 
son  or  persons,  body  corporate  or  politic. 

Third — The  property  of  a  minor  child  shall  be  listed  by  his 
guardian  ;  if  he  have  no  guardian,  then  by  the  father  if  living ;  if 
not,  by  the  mother  if  living;  and  if  neither  father  nor  mother  be 
living,  by  the  person  having  such  property  in  charge. 


7 


Fourth — The  property  of  an  idiot  or  lunatic,  by  his  conservator; 
or  if  he  has  no  conservator,  by  the  person  having  charge  of  such 
property. 

Fifth — The  property  of  a  person  for  whose  benefit  it  is  held  in 
trust,  by  the  trustee ;  of  the  estate  of  a  deceased  person,  by  the 
executor  or  administrator. 

Sixth— HhQ  property  of  corporations  whose  assets  are  in  the  hands 
of  receivers,  by  such  receivers. 

Seventh — The  property  of  a  corporation,  by  the  president,  or  author¬ 
ized  agent  or  officer  thereof. 

Eighth — The  property  of  a  firm  or  company,  by  a  partner  or  agent 
thereof. 

Ninth — The  property  of  manufacturers  and  others  in  the  hands  of 
an  agent,  by  and  in  the  name  of  such  agent,  as  merchandise. 

Sec.  32.  Persons  required  to  list  personal  property  shall  make 
out,  and  deliver  to  the  assessor  at  the  time  required,  a  schedule  of 
the  numbers,  amounts,  quantity  and  quality  of  all  personal  property 
in  their  possession  or  under  their  control,  required  to  be  listed  by 
them.  And  it  shall  be  the  duty  of  the  assessor  to  determine  and 
fix  the  fair  cash  value  of  all  items  of  personal  property  on  hand 
on  the  first  day  of  January.  And  if  any  person  shall  neglect  or 
refuse  to  make  such  schedule  when  requested,  the  assessor  shall 
list  his  or  her  property  according  to  his  best  judgment  and  informa¬ 
tion.  Any  person  being  so  requested  to  list  personal  property  who 
shall  neglect  or  refuse  so  to  do,  or  shall  wilfully  make  a  false  or 
incomplete  list,  shall  be  deemed  guilty  of  a  misdemeanor,  and  on 
conviction  thereof  shall  be  fined  in  any  sum  not  exceeding  two 
hundred  dollars. 

All  violations  of  this  section  shall  be  annually  reported  by  the 
assessor  to  the  county  attorney,  whose  duty  it  shall  be  to  prosecute 
the  same  at  once. 

Sec.  33.  It  shall  not  be  lawful  for  any  person  in  this  State  to  make 
any  sale  or  transfer  of  peisonal  property,  or  any  change  in  the 
condition,  situs  or  status  thereof,  for  the  purpose  of  evading  taxa¬ 
tion  upon  the  same  or  any  part  thereof;  or  to  aid  or  abet  any 
other  person  in  so  doing;  and  any  person  violating  the  provisions 
of  this  section  shall  be  deemed  guilty  of  a  misdemeanor,  and  fined 
not  less  than  fifty  dollars  nor  more  than  five  hundred  dollars  ;  and 
in  all  cases  of  conviction  hereunder  the  court  shall  assess,  as  part 
of  the  costs,  a  fee  of  not  less  than  §25  for  the  county  attorney. 

Sec.  34.  Said  schedule,  when  completed  by  the  assessor,  by 
extending  in  a  separate  column  the  value  of  such  property,  shall 
truly  and  distinctly  set  forth : 

First — The  number  of  horses  of  all  ages,  and  the  value  thereof. 

Second — The  number  of  cattle  of  all  ages,  and  the  value  thereof. 

Third — The  number  of  mules  and  asses  of  all  ages,  and  the  value 
thereof. 

Fourth — The  number  of  sheep  of  ail  ages,  and  the  value  thereof. 

Fifth — The  number  of  hogs  of  all  ages,  and  the  value  thereof. 


8 


Sixth — Every  steani  engine,  including  boilers,  and  the  value  thereof. 

Seventh — Every  fire  or  burglar-proof  safe,  and  the  value  thereof. 

Eighth— Eyqyj  billiard,  pigeon-hole,  bagatelle  or  other  similar 
tables,  and  the  value  thereof. 

Ninth — Every  carriage  and  wagon,  of  whatsoever  kind,  and  the 
value  thereof. 

Tenth — Every  piano  forte,  and  the  value  thereof. 

Eleventh — Every  melodeon  and  organ,  and  the  value  thereof. 

Twelfth — Every  franchise,  the  description  and  the  value  thereof. 

Thirteenth — Every  annuity  and  royalty,  the  description  and  the 
value  thereof. 

Fourteenth — Every  patent  right,  the  description  and  the  value 
thereof. 

Fifteenth — Every  steamboat,  sailing  vessel,  wharf-boat,  barge  or 
other  water  craft  and  the  value  thereof. 

Sixteenth — The  value  of  merchandise  on  hand. 

Seventeenth — The  value  of  material  and  manufactured  articles  on 
hand. 

Eighteenth — The  value  of  manufacturers’  tools,  implements  and 
machinery  (other  than  boilers  and  engines,  which  shall  be  listed  as 
such.) 

Nineteenth — The  value  of  agricultural  tools,  implements  and 
machinery. 

Twentieth — The  library  and  instruments  of  every  dentist,  physi-  • 
cian,  lawyer,  or  other  professional  man. 

Twenty-first — The  value  of  gold  or  silver  plate  and  plated  ware. 

Twenty -second — The  value  of  diamonds  and  jewelry. 

Twenty-third — The  amount  of  moneys,  other  than  of  bank,  banker, 
broker  or  stock  jobber. 

Twenty  fourth — The  amount,  description  and  value  of  bonds,  stocks 
and  credits. 

Twenty -fifth— amount,  description  and  value  of  shares  of 
capital  stock  of  companies  and  associations  not  incorporated  by  the 
laws  of  this  State. 

Twenty-sixth — The  value  of  property  such  person  is  required  to 
list  as  a  pawnbroker. 

Twenty -seventh — The  value  of  property  of  companies  and  corpora¬ 
tions  other  than  property  hereinbefore  enumerated. 

Twenty-eighth — The  value  of  bridge  property. 

Twenty-ninth — The  value  of  property  of  saloons  and  eating  houses. 

Thirtieth — The  value  of  household  or  office  furniture  and  prop¬ 
erty  ;  in  so  doing,  specify  such  articles  thereof  as  exceed  in  value  $50. 

Thirty  first — The  value  of  investments  in  real  estate,  and  im¬ 
provements  thereon,  required  to  be  listed  under  this  act. 


Thirty -second — The  value  of  all  other  property  except  crops  grown 
on  land  taxed  in  this  State  while  in  the  hands  of  ,  and  owned  by  the 
person  who  has  paid,  or  is  liable  to  pay  the  land  tax  for  the  year  tlie 
crops  are  harvested. 

Thirty-third — A  statement  of  the  amount  of  insurance  held  on. 
each  description  of  propetry  contained  in  such  schedule. 

Sec.  35.  In  making  up  the  amount  of  credits  which  any  person 
is  required  to  list  for  himself,  or  for  any  other  person,  company  or 
corporation,  he  shall  be  entitled  to  list  and  deduct  from  the  gross 
amount  of  credits  the  amount  of  all  bona  fide  debts  owing  by  such 
person,  company  or  corporation,  to-  any  other  person,  company  or 
corporation,  for  a  consideration  received;  but  no  acknowle  Igment 
of  indebtedness  not  founded  on  actual  consideration,  believed  when 
received  to  have  been  adequate,  and  no  such  acknowledgment  made 
for  the  purpose  of  being  so  deducted,  shall  be  considered  a  debt 
within  the  meaning  of  this  section;  and  so  much  only  of  any 
liability,  as  surety  for  others,  shall  be  deducted  as  the  person 
making  out  the  statement  believes  he  is  legally  and  equitably  bound 
and  will  be  compelled  to  pay,  on  account  of  the  inability  or 
insolvency  of  the  principal  debtor ;  and  if  there  are  other  sureties, 
who  are  able  to  contribute,  then  only  so  much  as  the  surety  in 
whose  behalf  the  statement  is  made  will  be  bound  to  contribute. 

HOW  VALUED. 

Sec.  36.  Personal  property  shall  be  valued  as  follows : 

First — All  personal  property,  except  as  herein  otherwise  directed, 
shall  be  valued  at  its  fair  cash  value. 

Second — Annuities  and  royalties  shall  be  valued  at  their  then 
present  total  value. 

BANKS,  BANKERS  AND  BROKERS. 

Sec.  37.  Every  bank  or  company  having  or  exercising  any  banking 
powers,  organized  under  any  law  of  this  State,  and  every  private  or 
unincorporated  bank,  banker,  broker  or  stock-jobber,  or.  foreign  cor¬ 
poration  doing  the  business  of  a  banker,  broker  or  stock-jobber  in  this 
State,  shall,  at  the  time  fixed  by  this  act  for  listing  personal  property, 
make  out  and  furnish  the  assessor  a  statement,  showing 

First — The  amount  of  gold  and  silver  coin  and  bullion  on  hand  or 
in  transitu. 

Second — The  amount  of  United  States  notes  and  gold  and  silver  cer¬ 
tificates  on  hands  or  in  transitu. 

T/ard— The  amount  of  National  bank  notes  on  hand  or  in 
transitu. 

Fourth — The  amount  of  funds  in  the  hands  of  other  banks,  bankers, 
brokers  or  others,  subject  to  draft. 

Fifth — The  amount  of  checks  or  other  cash  items,  the  amount 
thereof  not  being  included  in  either  of  the  preceding  items. 

Sixth — The  amount  of  bills  recei-vqabl^,  discounted  or  >puTchasfed, 
and  other  credits,  due  or  to  become,  due,'  incliidmg  Recounts  rec^i vi¬ 
able,  the  interest  accrued  but  not  due,  and  interest  due  and  unpaid* 


10 


Seventh — The  amount  of  United  States  bonds,  with  the  series  and 
numbers. 

Eighth — The  amount  and  description  of  other  non-taxable  securities. 

Ninth — The  amount  of  all  other  bonds  and  stocks  of  every  kind, 
and  shares  of  capital  stock  of  companies  or  corporations  not  taxed 
in  this  State,  held  as  an  investment,  or  in  any  way  representing 
.assets. 

Tenth — All  other  properties  appertaining  to  said  business,  other 
than  real  estate. 

Eleventh — The  amount  of  all  deposits  made  with  them  by  other 
parties. 

Twelfth — The  amount  of  all  accounts  payable,  other  than  current 
deposit  accounts. 

The  aggregate  amount  of  the  first,  third,  fourth  and  fifth  items  in 
€aid  statement  shall  be  listed  as  moneys.  Tlie  nmount  of  the  tenth  item 
shall  be  listed  the  same  as  other  similar  personal  property  is  listed 
under  this  act.  From  the  aggregate  amount  of  the  sixth  item  of 
said  statement  shall  be  deducted  so  much  of  the  aggregate  amount 
of  the  eleventh  and  twelfth  items  as  such  last  named  aggregate 
amount  shall  exceed  the  aggregate  amount  of  the  second,  seventh 
and  eighth  items ;  and  the  amount  of  the  remainder,  if  any, 
shall  be  listed  as  credits.  The  aggregate  amount  of  the  ninth  item 
shall  be  listed  as  bonds  or  stocks. 

Sec.  38.  The  statement  required  by  section  37  shall  be  made  and 
•certified  as  is  required  by  section  46,  and  if  any  person  required 
by  section  37  or  by  section  46,  to  make  or  certify  any  such  statement, 
shall  make  or  certify  a  false  statement,  or  any  company  required  to 
furnish  any  such  statement  shall  neglect  or  refuse  to  do  so,  witliin  the 
time  and  in  the  manner  required  by  law,  he  or  it  shall  be  deemed 
guilty  of  a  misdemeanor  and  fined  not  less  than  $100  nor  more 
than  $500. 


PAWNBROKERS. 

Sec.  39.  Every  person  or  company  engaged  in  the  business  of 
receiving  property  in  pledge,  or  as  security  for  money  or  other  thing 
advanced  to  the  pawner  or  pledger,  shall  be  held  to  be  a  pawn¬ 
broker,  and  shall,  at  the  time  required  by  this  act,  return  the  value  of 
the  property,  held  by  him  as  a  pawnbroker,  on  hand  on  the 
first  day  of  January  annually,  and  taxes  shall  be  charged  upon  the 
fair  cash  value  of  such  property,  to  such  pawnbroker,  the  same  as 
other  property ;  and  any  person  who  shall  refuse  to  make  such 
return,  or  who  shall  make  a  false  or  incomplete  return,  shall  be 
deemed  guilty  of  a  misdemeanor,  and  fined  not  less  than  twenty- 
five  nor  more  than  two  hundred  dollars. 


NATIONAL  BANKS. 


Sec.  40.  The  stockholders  in  every  national  bank  located  within 
this  State,  shall  be  assessed  by  the  county  assessor  and  taxed  on  the 
value  of  ■difeir  sliaxec  of  stock  therein,  in  the  county,  town,  district,  vil- 
ilage  "cr  city  where  such  bank  or’ banking  association  is  located,  and 
not  elsewhere,  whether  such  stockholders  reside  in  such  place  or  not. 


c 


I  c 


11 


Such  shares  shall  be  listed  and  assessed  with  regard  to  the  ownership 
and  value  thereof,  as  they  existed  on  the  first  day  of  January 
annually,  subject  however  to  the  restriction  that  taxation  of  such 
shares  shall  not  be  at  a  greater  rate  than  is  assessed  upon  any  other 
moneyed  capital  in  the  hands  of  individual  citizens  of  this  State,  in 
the  county,  town,  district,  village  or  city  where  such  bank  is  located. 
The  shares  of  capital  stock  of  national  banks  not  located  in  this  State, 
held  in  this  State,  shall  not  be  required  to  be  listed  under  the  provis¬ 
ions  of  this  act. 

Sec.  41.  In  each  national  bank  there  shall  be  kept,  at  all  times,  a 
full  and  correct  list  of  names  and  residences  of  its  stockholders,  and  of 
the  number  of  shares  held  by  each;  which  list  shall  be  subject  to  the 
inspection  of  the  officers  authorized  to  assess  property  for  taxation. 
The  cashier  of  each  such  bank  shall  make  out  and  return,  between  the 
first  and  last  Mondays  of  January  in  each  year,  to  the  county  assessor 
of  the  county  in  which  such  bank  is  located,  a  statement  under  oath, 
exhibiting  in  detail  and. under  appropriate  heads,  the  resources  and 
liabilities  of  such  bank  at  the  commencement  of  business  on  the  first 
day  of  said  month  of  January,  and  the  total  amount  of  dividends 
declared  during,  and  profits  remaining  undivided  at  the  close  of,  the 
previous  calendar  year,  together  with  a  full  statement  of  the  names 
and  residences  of  the  stockholders  therein,  with  the  number  of  shares 
held  by  each  and  the  par  value  of  each  share.  From  the  cashier’s 
statement,  or  from  other  information  as  to  the  market  value  of  the 
shares  of  the  stock  of  such  bank,  the  county  assessor  shall  ascertain,  . 
in  the  same  manner  and  upon  the  same  basis  as  he  ascertains  the 
value  of  moneyed  capital  in  the  hands  of  individual  citizens  of  the 
State,  the  total  value  of  all  such  shares,  and  from  the  aggregate  value 
thus  found  shall  deduct  the  assessed  value  of  the  real  estate  or  of  any 
interest  therein  owned  by  said  bank  and  included  in  the  statement  of 
its  resources.  The  remainder  shall  be  considered  the  taxable  value  of 
all  the  shares,  and  the  county  assessor  shall  thereupon  assess  each 
stockholder  upon  his  shares  of  stock,  such  proportion  of  such  total 
taxable  value  as  his  shares  bear  to  the  total  number  of  shares,  and 
shall  enter  such  assessed  valuation  under  a  separate  heading  in  the 
proper  assessment  book. 

PUBLIC  CORPORATIONS. 

Sec.  42.  The  franchises  of  every  bridge  company,  ferry  company, 
stock-yard  company,  gravel-road  company,  plank-road  company, 
turnpike  company,  street  railroad  company,  dummy  railroad  com¬ 
pany,  sleeping  car  company,  drawing-room  car  company,  steam-heat¬ 
ing  company,  stage  company,  steamboat  company,  transportation 
company,  transfer  company,  gas  company,  electric  light  company, 
water  company,  and  every  other  company  organized  or  incorporated 
for  the  public  service,  and  doing  business  in  this  State,  except  as  in 
this  act  otherwise  provided,  shall  be  assessed  and  taxed  in  the  county, 
town,  city,  village  or  district  where  the  principal  office  or  place  of 
business  of  such  corporation  is  located  in  this  State,  as  follows : 

Sec.  43.  The  assessor  shall  ascertain,  from  returns  made,  and 
from  any  other  sources  of  information,  the  actual  value  of  all  the 
shares  of  stock  of  every  such  company,  and  shall  add  to  the  aggregate 


12 


value  of  the  stock,  so  ascertained,  the  actual  value  of  all  the  indebted-' 
ness  of  the  company,  except  that  incurred  for  current  expenses,  and 
the  sum  thus  obtained  shall  be  deemed  the  aggregate  value  of  the  en¬ 
tire  property  and  franchises  of  such  company  for  the  purposes  of  this 
act,  and  the  sum  by  which  the  said  aggregate  value  exceeds  the  value 
of  the  tangible  property  of  such  company  shall  be  the  taxable  value 
of  its  franchises  hereunder. 

Sec.  44.  If  any  portion  of  the  property  of  any  such  company  is 
situated  without  this  State,  the  assessor  shall  ascertain  from  a  state¬ 
ment  in  writing,  verified  by  the  oath  of  some  general  officer  of  such 
company,  the  place  or  places  where  it  is  assessed,  the  nature,  amount, 
and  the  assessed  valuation  thereof,  for  taxation,  and  shall  report  the 
same,  together  with  the  valuation  of  such  franchise,  to  the  State  Board 
of  Tax  Commissioners,  and  said  board,  from  such  report,  or  on  such 
other  evidence  as  it  may  require,  shall  make  such  abatement  from  the 
valuation  of  such  franchise,  or  shall  increase  the,  same  as  it  may 
deem  equitable,  and  shall  report  the  valuatioji  of  such  franchise,  as 
corrected,  to  the  county  clerk  of  the  proper  county. 

Sec.  45.  Every  such  company  shall,  between  the  first  and  last 
days  of  January  in  each  year,  make  and  deliver  to  the  county  assessor 
of  the  county  in  which  such  company  has  its  principal  office,  a  state¬ 
ment,  in  writing,  setting  forth : 

First — The  name  of  the  company. 

Second — The  place  where  its  principal  office  is  located. 

Third — The  amount  of  capital  stock  authorized. 

Fourth — The  number  of  shares  of  such  stock. 

Fifth — The  par  value  of  each  share. 

Sixth — The  amount  of  capital  stock  paid  in. 

Seventh — The  amount  of  the  last  dividend  on  each  share. 

Eighth— HhQ  date  of  the  last  dividend. 

Ninth — The  dividends  on  each  share  in  the  preceding  five  years. 

Tenth — The  amount  of  all  distributions  during  the  preceding  year, 
of  bonds,  stocks,  or  other  property  of  any  kind  whatever,  amongst  the 
stockholders,  and  the  amount  or  value  alloted  to  each. 

Eleventh — The  amount  of  cash,  if  any,  paid  by  the  stockholders  to 
the  company  for  any  such  bonds,  stock,  or  other  property. 

Tivelfth — The  amount  of  distributions  during  the  preceding  five 
years  of  bonds,  stock  or  other  property  of  any  kind  whatever,  amongst 
the  stockholders,  and  the  amount  or  value  allotted  to  each. 

Thirteenth — The  amount  of  cash,  if  any,  paid  by  the  stockholders  to 
the  company  for  any  such  bonds,  stock  or  other  property. 

Fourteenth — An  itemized  description  of  the  tangible  property  of  the 
company,  the  value  thereof  and  where  situated. 

Fifteenth — The  amount  of  the  indebtedness  of  the  company  on  all 
accounts. 

Sixteenth — The  amount  of  such  indebtedness  incurred  for  expenses 
of  the  last  j  ear. 


13 


Seventeenth — The  amount  of  such  indebtedness  incurred  in  the  pur¬ 
chase  and  improvement  of  property,  real  or  personal. 

Eigh-eenth — The  total  gross  income  of  the  company  for  the  preced¬ 
ing  year  from  all  sources,  separately  stating  the  receipts  from  earnings, 
sales  of  property,  and  payments  on  capital  stock. 

Nineteenth — The  amount  of  the  surplus  of  the  company  accumulated 
during  the  last  live  years. 

Twentieth — The  amount  added  to  or  m-ade  part  of  the  surplus  of  the 
company  during  the  preceding  year. 

Sec.  46.  Such  statements  shall  be  made  in  conformity  to  any  in¬ 
structions  and  upon  such  forms  as  may  be  given  or  prescribed  by  the 
State  Board  of  Tax  Commissioners,  and  shall  be  sig  led  by  the  presi¬ 
dent,  cashier,  secretary  or  treasurer  of  the  company  making  the  same, 
and  by  him  certified  to  be  true,  full  and  correct  in  substantially  the 
following  form : 

STATE  OF  ILLINOIS.  ) 

. County.  ) 

I,  A  B,  do  hereby  certify  the  foregoing  to  be  true,  full  and  correct.  Dated  this . 

. day  of . A.  D.  18 _ 

AB . 

{Name  of  Office.) 


Sec.  47.  No  such  company  failing  to  famish  such  statement  shall 
be  entitled  to  review  of  or  appeal  from  any  assessment. 

Sec.  48.  The  assessments  made  as  aforesaid,  of  the  franchises  and 
the  property,  other  than  real  estate,  of  such  companies  shall  be  eli¬ 
te  ed  in  the  record  of  assessment  of  personal  property  and  the  valua¬ 
tion  thereof  shall  be  set  down  in  the  collector’s  books,  and  the  taxes 
extended  thereon  in  like  manner  as  valuations  of  other  personal  prop¬ 
erty  are  set  down  and  the  taxes  extended  thereon. 

Sec.  49.  Every  assessor  shall  diligently  search  the  proper  records 
of  his  county  for  the  names  of  all  such  companies  organized  under  the 
general  laws  of  this  State,  with  their  principal  offices  in  his  county, 
and  obtain  from  every  available  source  all  the  information  he  can  con¬ 
cerning  them  and  corporations  of  his  county  organized  under  special 
charter,  to  the  end  that  no  franchises  hereby  made  taxable  shall  es¬ 
cape  taxation,  and  the  b,  oks  of  every  such  company  shall  be  subject 
to  inspection  by  the  assessor  and  the  State  Board  of  Tax  Commission¬ 
ers. 

Sec.  50.  If  any  such  company  shall  neglect  or  refuse  to  pay  any 
tax  upon  any  of  its  property  or  franchises  for  thirty  days  after  the 
tenth  day  of  March  in  any  year,  such  company  shall  be  liable  for  the 
tax,  with  interest  thereon  at  the  rate  of  one  per  cent,  per  month  from 
the  time  the  tax  was  first  due,  and  an  action  of  assurnp-it  may  be 
brought  by  the  proper  county  therefor ;  and  upon  a  bill  in  chaiiceiy 
exhibited  for  the  appointment  of  a  receiver,  brought  in  the  name  nf 
the  county,  a  like  remedy  shall  be  had  as  is  provided  in  section  305 
as  to  State  taxes. 


14 


Src.  51.  Shares  of  stock  and  bonds  issued  by  any  company  or¬ 
ganized  under  the  laws  of  this  State,  assesse  I  ai-d  taxed  in  manner 
aforesaid,  shall  not  be  held  to  be  property  subject  to  assessment  and 
taxation. 

EXEMPTIONS  AND  DEDUCTIONS. 

Sec.  5*2.  Any  person  or  corporation  claiming  any  exemption  from 
taxation  on  account  of  United  States  bonds,  shall  give  the  assessor 
a  written  list  of  such  bonds,  showing  tlie  numbers,  series  and  amounts 
thereof,  and  upon  demand  shall  exhibit  them  to  the  assessor;  and 
any  person  violating  this  secti^'ii  shall  be  deemed  guilty  of  a  mis¬ 
demeanor  and  lined  not  less  than  twenty-live  dollars  nor  more  than 
two  hundred  dollars :  Provided,  that  nothing  in  this  section  shall 
be  so  construed  as  to  authorize  any  deductions  allowed  by  this  sec¬ 
tion  from  the  value  of  any  other  item  of  taxation  than  credits. 

Sec.  53.  No  person,  company  or  corporation  shall  be  entitled  to 
any  deduction  from  the  amount  of  any  bonds,  stocks  or  money 
loaned,  or  on  account  of  any  bond,  note  or  obligation  of  any  kind 
given  to  any  insurance  company  on  account  of  premiums  or  policies, 
nor  on  account  of  any  unpaid  subscription  to  any  religious,  literary, 
scientific  or  charitable  institution  or  society,  nor  on  account  of  any 
subscription  to  or  installment  payable  on  the  capital  stock  of  any 
company,  whether  incorporated  or  unincorporated;  nor  on  account 
of  any  indebtedness  incurred  in  the  purchase  or  procurement  of 
United  States  bonds  or  notes,  or  any  other  non-taxable  securities. 

Sec.  54.  If  any  person  shall  claim  and  receive  any  deduction 
from  credits  to  which  he  is  not  entitled  under  this  act,  he  shall  be 
deemed  gudty  of  a  misdemeanor  and  fined  not  less  than  $50  nor 
more  than  $200. 

GENERAL  PROVISIONS. 

Sec.  55.  The  assessor,  when  requested,  shall  deliver  to  the  per¬ 
son  assessed  a  copy  of  the  statement  of  property  hereinbefore 
required,  showing  the  valuations  of  the  assessor  of  property  so 
listed,  which  copy  shall  be  signed  by  the  assessor. 

Sec.  56.  The  assessor  shall  have  power  to  submit  to  any  person 
other  than  the  person  whose  property  is  to  be  assessed,  questions 
in  writing,  for  the  purpose  of  discovering  any  property  not  taxed, 
and  the  value  thereof,  and  to  require  any  such  person  to  answer 
the  same  in  writing,  or  otherwise,  under  oath ;  and  any  person  who 
shall  refuse  to  answer  any  such  question,  as  required  by  the 
assessor,  shall  be  deemed  guilty  of  a  misdemeanor,  and  fined  not 
less  than  five  nor  more  than  two  hundred  dollars. 

Sec.  57.  Any  oath  which  the  assessor  may  require  under  this  act 
may  be  administered  by  the  assessor  or  deputy  assessor,  or  by 
any  other  officer  having  authority  to  administer  oaths. 

REAL  ESTATE — HOW  ASSESSED. 

Sec.  58.  The  county^board,  at  its  first  meeting  after  the  passage  of 
this  act,  shall  cause  to  be  prepared  for  the  use  of  the  county  as¬ 
sessor,  at  the  expense  of  the  county,  a  map  thereof,  on  a  scale  of 
not  less  than  one  nor  more  than  two  inches  to  the  mile,  showing 


15 


the  various  land  divisions  and  subdivisions  therein,  and  having  out¬ 
line  plats  of  all  the  cities  and  villages  therein,  showing  the  position 
of  each  with  respect  to  the  surrounding  territory,  and  shall  divide 
the  lands  of  said  county,  outside  of  city  and  village  limits,  on  the 
said  map,  into  districts,  to  be  known  as  assessing  districts,  indicat¬ 
ing  each  district  by  a  broad  red  border  and  red  number,  and  num¬ 
bering  the  same  consecutively,  as  sections  of  a  congressional  town¬ 
ship  are  now  numbered.  Each  of  said  districts  shall  contain  an 
area  of  not  less  than  four  nor  more  than  six  square  miles,  unless 
otherwise  directed  by  the  county  board,  and  as  near  as  practicable 
shall  be  bounded  by  section  lines  or  lines  of  original  United  States 
surveys,  and  shall  conform,  as  nearly  as  may  be,  to  any  platting 
of  subdivisions  of  land  that  shall  have  heretofore  been  made  in 
pursuance  of  law,  so  as  to  embrace  the  whole  of  any  such  sub¬ 
division  in  the  assessing  district. 

Sec.  59.  The  said  board  shall  also  cause  to  be  prepared,  at  the 
expense  of  the  county,  plats  of  every  city  and  village  on  some  conve¬ 
nient  scale,  and  shall,  on  such  plats,  divide  each  city  and  village 
into  assessing  districts,  each  district  to  contain  so  much  territory 
as  can  be  conveniently  embraced  in  the  detailed  plat  thereof  here¬ 
inafter  mentioned,  so  as  to  afford  sufficient  space  for  the  entry  of 
the  memoranda  hereinafter  provided  for,  and  shall  indicate  such 
districts  by  a  broad  red  border  and  red  number,  and  shall  number 
the  same  in  some  systematic,  manner. 

Sec.  60.  All  the  said  maps  and  plats  shall  be  kept  at  all  times  in 
the  assessor’s  office,  spread  out  or  hung  up  in  such  a  manner  as  to 
be  easily  and  conveniently  seen  and  consulted  by  tax-payers.  • 

Sec.  61,  After  the  plats  hereinbefore  mentioned  have  been  made, 
the  said  assessor  shall  cause  to  be  prepared,  at  the  expense  of  the 
county,  detailed  plats,  not  exceeding  in  size  (including  border,)  16  by 
20  inches,  of  each  of  said  assessing  districts  separately,  each  plat  to 
show  all  the  subdivisions  of  land  or  lots  in  the  district  wffiich  it  re¬ 
presents,  and  to  be  changed  and  amended  from  time  to  time  by  the 
assessor,  as  such  subdivisions  change ;  and  whenever  it  shall  become 
necessary,  in  order  to  procure  room  to  enter  the  memoranda  here¬ 
inafter  provided  for,  the  assessor  shall  make  and  plat  a  sub-district, 
and  number  or  indicate  the  same  so  as  to  refer  to  the  original  as¬ 
sessing  district,  and  shall  indicate  the  sub-district  by  a  red  border 
on  the  detailed  plat,  and  there  so  number  and  indicate  it ;  and 
when  the  detailed  plats  are  bound,  as  hereinafter  provided  for,  all 
plats  or  sub-districts  shall  follow  in  their  or/ler  the  plat  of  the- 
original  district  to  which  they  belong. 

Sec.  62.  Whenever  any  tract  of  land  assessed  for  taxation  is  so 
situated  or  shaped  that  it  cannot  be  described  as  a  city  or  village 
lot  or  section,  or  United  States  survey,  or  fraction  of  such  a  lot, 
section  or  survey,  the  assessor  shall  lay  out  the  same  carefully  upon 
the  detailed  plat  of  the  proper  assessing  district  or  sub-district,  and 
give  it  a  number  or  letter,  and  it  shall  thereafter  be  known  on  the 
assessor’s  and  all  other  tax  books  as  lot.... of  the  lot,  section  or 
survey  in  which  it  is  situated,  and  it  may  thereafter  be  so  described 
in  conveyances  and  other  instruments;  but  no  such  lot  shall  in¬ 
clude  parts  of  two  or  more  city  or  village  lots,  or  sections,  or 
surveys. 


IG 


Skc.  63.  The  assessor  shall  tben,  in  each  year  in  which  an  assess¬ 
ment  of  real  estate  is  made,  enter  a  memorandum  upon  the  face  of 
the  detailed  plat  of  the  land  so  assessed,  showing  the  name  of  the 
person  to  whom  assessed,  the  assessed  valuation  m  figures,  and  the 
year  it  is  made ;  and  four  such  memoranda  shall  be  made  upon 
each  plat,  but  the  entries  for  no  two  years  shall  be  in  ink  of  the 
same  color;  and  if  in  any  case  there  is  no  room  on  the  face  of  the 
plat  of  any  tract  to  make  such  entries,  they  may  be  made  on  the 
margin  of  the  district  plat,  and  connected  wdth  the  proper  tract  by 
dotted  lines  of  the  same  color  as  the  entries  for  that  year,  and  all 
entries  for  any  year  shall  be  in  ink  of  the  same  color. 

Sec.  64.  When  the  assessor  makes  any  assessment  of  land  on  view, 
he  shall  have  the  detailed  plat  of  the  assessing  district  with  him  sub¬ 
ject  to  the  inspection  of  any  tax-payer. 

Sec.  65.  When  the  assessment  is  made,  it  shall  first  be  entered 
upon  said  detailed  plats  in  pencil,  and  thereafter  when  it  shall  have 
been  finally  corrected  and  equalized,  it  shall  be  entered  in  ink,  and 
the  plats  shall  at  all  times  be  subject  and  open  to  public  inspection. 

Sec.  66.  Immediately  after  four  assessments,  as  finally  corrected 
and  equalized,  have  been  entered  upon  any  plat,  it  shall  be  copied  by 
the  assessor,  omitting  all  the  memoranda  thereon  except  the  name 
of  the  person  to  whom  the  land  was  last  ass(ssed,  and  all  the  orig¬ 
inals  in  the  assessor’s  oflice  shjill  be  bound  in  volumes  of  conven¬ 
ient  size,  in  their  order  as  numbered,  and  thereafter  remain  public 
re^^ords  in  said  office;  and  the  copies  shall  constitute  a  new  set  of 
plats  upon  which  memoranda  of  the  next  four  assessments  shall  be 
entered  as  hereinbefore  provided,  and  which  shall  be  subject  to 
change  and  amendment  from  time  to  time  as  the  ownership  and 
description  of  the  property  shown  thereby  change;  and  the  process 
of  copying  plats  and  binding  originals  as  above  provided  shall  be 
continued  as  often  as  four  assessments  shall  be  completed. 

Sec.  67.  It  shall  be  the  duty  of  the  assessor  to  note  in  pencil  on 
such  plats  all  changes  in  the  ownership  and  description  of  any  lands 
shown  thereon  of  W’hich  he  may  from  time  to  time  be  notified  or 
have  information,  and  when  he  begins  to  make  an  assessment,  to 
make  the  necessary  changes  in  ownership  and  description  in  ink,  as 
hereinbefore  provided. 

Sec.  68.  Whenever  the  assessor  shall  be  of  opinion  that  any  as¬ 
sessing  district  or  sub-district  is  so  sub-divided  that,  in  order  to  pro¬ 
cure  brief  and  correct  descriptions  of  property  therein,  the  whole  dis¬ 
trict  or  sub-district  should  be  replatted,  he  may  replat  the  same  and 
number  all  the  lots  upon  the  new  x)lat  thereof  consecutively  and  use 
such  new"  plat  for  assessing  purposes ;  but  no  change  shall  be  made 
in  the  number  or  designation  once  given  any  assessing  district  or 
sub-district,  and  the  memoranda  made  on  the  plat  of  the  district  or 
sub-district  as  it  appeared  before  it  w"as  replatted,  shall  be  copied 
upon  and  applied  to  the  replatted  district  or  sub-district  as  fully  and 
accurately  as  practicable; 

Sec.  69.  Whenever  the  owner  of  any  land,  or  town,  village  or 
city  lot  or  block,  capable  of  description  otherwise  than  by  metes 
and  bounds,  shall  cause  a  several  or  divided  ownership  in  such  land, 
lot  or  block,  by  reason  of  the  sale  or  conveyance  of  any  parcel 


17 


thereof  less  than  the  whole,  then,  if  such  deed  or  contract  shall  not 
<coiitain  such  a  description  of  the  parcel  so  sold  or  conveyed  as  will 
<enabie  the  assessor  to  describe  the  same  and  the  remainder  with¬ 
out  describing  the  same  by  metes  and  bounds,  it  shall  be  the 
duty  of  such  owner,  within  sixty  days,  to  cause  such  land,  lot 
or  block  to  be  surveyed  and  platted  into  lots,  which  shall  be 
numbered,  certified  and  recorded  by  him  as  other  plats  are  re¬ 
quired  to  be  certified  and  recorded.  The  description  of  real  estate 
in  accordance  with  the  number  and  description  set  forth  in  the  plat 
aforesaid,  shall  be  deemed  a  good  and  valid  description  of  the  lot, 
block  or  parcel  of  land  so  described.  If  such  owner  shall  fail  to 
make,  certify  and  record  the  plat  required  in  the  foregoing  section, 
then  any  person  interested  in  said  land,  or  the  assessor,  may  cause 
said  land,  city,  town  or  vilfiige  lot  to  be  so  surveyed,  platted  and 
Tecorded;  and  the  person  so  interested  and  causing  such  plat  to  be 
made,  or  the  assessor,  as  the  case  may  be,  shall  have  an  action  against 
■the  owner  whose  duty  it  was  to  make  and  record  such  plat,  for  all 
•expenses  incurred  for  such  survey,  platting  and  recording.  Until 
the  record  shall  be  made  of  the  survey  and  plat  as  aforesaid,  said 
land,  lot  or  Idock  shall  be  listed  and  assessed  as  an  entirety,  and 
^lny  party  interested  in  such  lands  or  lots,  who  shall  pay  the 
'taxes  thereon,  shall  have  an  action  against  the  owner  for  the  full 
amount  of  the  taxes  so  paid. 

Sec.  70.  On  or  before  the  first  day  of  September  of  each  year, 
■the  assessor  shall  make  up  for  the  several  towns  or  districts  in  his 
-county,  in  books  to  be  provided  far  that  purpose,  to  be  filetl  with . 
the  county  clerk  for  the  use  of  the  collector,  from  the  plats  in  his 
•C'.lice,  the  lists  of  lands  and  lots  assessed  for  taxes;  and  when  any 
tract  or  parcel  of  real  estate  is  situated  in  more  than  one  town,  or 
un  more  than  one  school,  road,  drainage  or  other  district,  the  por¬ 
tion  thereof  in  each  town  or  district  shall  be  listed  separately.  The 
iissessor  may  include  in  one  valuation  two  or  more  contiguous  lots 
nr  tracts  having  the  same  ownership.  lie  shall  enter  in  the  proper 
•column  opposite  the  respective  tracts  or  lots,  the  name  of  the  owner 
thereof  on  the  1st  day  of  January  of  that  year,  so  far  as  he  is  able 
io  ascertain  the  same.  8aid  book  shall  contain  columns  in  which 
may  be  shown  the  number  of  acres  or  lots,  and  the  value  thereof, 
nn  the  1st  day  of  January  of  that  year,  and  such  other  columns  as 
may  be  required. 

Sec.  71.  Assessors  shall,  between  the  first  day  of  January  and 
July  of  each  year,  actually  view,  as  far  as  practicable,  each  tract 
nr  lot  of  land  listed  for  taxation,  and  determine  the  fair  cash  value  of  the 
same,  estimated  at  what  it  would  bring  at  a  voluntary  sale,  and 
set  down  in  his  book  the  value  of  each  tract  or  lot. 

Sec.  12.  Within  five  days  after  the  receipt  by  the  county  clerk 
of  any  abstract  showing  additional  lands  subject  to  ta.\ation,  from 
any  source,  it  shall  be  the  duty  of  said  clerk  to  report  the  same  to 
the  county  assessor. 

Sec.  73.  If  the  assessor  discovers  any  real  property,  subject  to 
laxation,  which  has  not  been  returned  to  him  by  the  clerk,  he  shall 
list  and  assess  such  property. 


18 


TO  WHOM  ASSESSED. 

Sec.  74.  All  real  property  in  this  State  subject  to  taxation  under 
this  act,  shall  he  assessed  to  the  person  who  is  the  owner  of  the  same 
on  the  first  day  of  January  of  the  year  the  assessment  is  made,  and 
he  shall  be  liable  for  the  taxes.  The  last  purchaser  of  property  on 
the  first  day  of  January  shall  be  deemed  to  be  the  owner  of  the  same 
for  the  purposes  of  this  act :  Provided,  that  no  assessment  of  real  prop¬ 
erty  shall  be  considered  illegal  because  the  property  was  not  listed 
or  assessed  in  the  name  of  the  owner  thereof. 

Sec.  75.  Government  lands  entered  or  located  on  or  prior  to  the 
first  of  January,  shall  be  taxable  for  that  year,  and  annually  there¬ 
after.  School  lands  and  lots  sold,  shall  be  taxable  in  like  manner 
as  government  lands.  Lands  and  lots  sold  by  the  trustees  of  the 
Illinois  and  Michigan  canal,  shall  be  taxable  from  and  after  the 
time  the  full  payment  therefor  is  made.  Lands  and  lots  sold  by 
the  Illinois  Central  Railroad  Company,  shall  be  taxable  from  and 
after  the  time  full  payment  therefor  is  made :  Provided,  if  said 
company  has  not  by  deed  conveyed  the  land  or  lot  to  the  pur¬ 
chaser,  his  heirs,  or  assigns,  then  only  the  equitable  interest  of  the 
purchaser  therein  shall  be  assessed,  and  in  case  of  sale  for  delin¬ 
quent  taxes  thereon,  the  purchaser  shall  acquire  all  the  rights,  both 
legal  and  equitable,  of  the  purchaser  from  the  railroad  company,  his 
heirs  or  assigns,  subject,  however,  to  the  right  of  redemption  like 
other  real  property,  as  prescribed  by  the  constitution  and  laws  of 
this  State :  Provided,  further,  that  canal,  Illinois  Central  railroad, 
and  swamp  lands  and  lots,  shall  be  in  all  respects  governed,  as  to 
the  time  of  becoming  taxable,  the  same  as  government  lands  are,, 
as  prescribed  in  the  introductory  part  of  this  section. 

H'OW  VALUED. 

Sec.  76.  Real  property  shall  be  valued  as  follows: 

First — Each  tract  or  lot  of  real  property  shall  be  valued  at  its 
fair  cash  value,  estimated  at  the  price  it  would  bring  at  a  fair  vol¬ 
untary  sale. 

Second — Taxable  leasehold  estates  shall  be  valued  at  such  price 
as  they  would  bring  at  a  fair  voluntary  sale. 

Third — When  a  building  or  structure  is  located  on  the  right  of 
way  of  any  canal,  railroad  or  other  company  leased  or  granted  for 
a  term  of  years  to  another,  the  same  shall  be  valued  at  such  a 
price  as  such  building  or  structure  and  lease  or  grant  would  sell  at 
a  fair  voluntary  sale. 

Foufrth— In  valuing  any  real  property  on  which  there  is  a  coal  or 
other  mine,  or  stone  or  other  quarry,  the  same  shall  be  valued  at 
such  a  price  as  such  property,  including  the  mine  or  quarry,  would 
Bell  at  a  fair  voluntary  sale. 

omitted  property. 

Sec.  77.  If  any  real  or  personal  property,  subject  to  taxation,  shall 
from  any  cause  be  omitted  in  the  assessment  of  any  year  or  number  of 
years,  the  same  shall,  when  discovered,  be  listed  and  assessed  by  the 


19 


assessor  for  each  year,  separately,  that  it  was  omitted,  and  the  county 
clerk  shall  extend  onto  the  collectors’  books  for  the  current  year  the 
taxes  due  thereon  according  to  the  respective  assessments  and  rates 
of  taxation  for  each  of  such  years.  And  if  the  taxes  or  special  assess¬ 
ments  on  any  real  estate,  or  the  taxes  on  any  personal  property,  from 
any  cause  whatever  have  not  been  collected  for  any  year  or  number  of 
years,  it  shall  be  the  duty  of  the  county  clerk,  when  making  up  the- 
collectors’  books,  to  add  such  taxes  or  special  assessments  to  the  cur¬ 
rent  year’s  taxes  of  the  party  or  property.  But  no  such  tax  shall  be¬ 
ad  ded  unless  the  property  upon  which  it  is  charged  has  been  first 
legally  assessed  for  the  year  or  years  for  which  the  tax  is  extended, 
and  in  extending  the  taxes  the  clerk  shall  show  in  separate  columns 
the  year  or  years  for  which  they  are  due.  And  it  shall  be  the  duty  of 
the  county  clerk  to  add  any  uncollected  personal  property  tax  of  any 
former  year  or  years  to  the  taxes  of  the  current  year,  whenever  he 
finds  the  party  owing  such  uncollected  tax  is  again  assessed  in  the* 
county  the  current  year.  All  taxes  added  or  extended  by  the  county- 
clerk  under  the  provisions  of  this  section  shall  be  charged  to  the- 
county  collector,  and  collected  and  accounted  for  by  him  as  other 
taxes. 

I 

Sec.  78.  The  county  clerks  of  the  several  counties  shall,  annu¬ 
ally,  report  to  the  Auditor  a  list  of  the  swamp  and  overflowed  lands 
sold  in  their  respective  counties  for  the  year  ending  on  the  first  day 
of  May,  and  the  Auditor  shall  enter  the  same  in  the  tract  books 
of  his  office. 

Sec.  79.  The  clerk,  upon  receipt  of  the  assessment  books  of  real 
property,  shall  correct  all  errors  of  whatsoever  kind  which  he  may 
discover,  and  add  the  name  of  the  owner,  if  known,  when  the  same 
does  not  already  appear,  and  the  description  of  all  real  property 
which  has  been  omitted  by  the  assessor,  and  is  liable  to  taxation. 

Sec.  80.  If  the  assessor  has  listed  and  assessed  any  real  prop¬ 
erty  not  returned  by  the  Auditor  to  the  clerk,  the  clerk  shall  imme¬ 
diately  advise  the  Auditor  thereof,  who  shall  ascertain  if  the  same 
is  taxable, ^  and  advise  the  clerk.  If  taxable,  the  clerk  shall  enter 
the  same  in  the  list  of  taxable  property  in  his  office ;  if  not,  he 
shall  correct  the  assessment  books. 

SAVING  PROVISIONS. 

Sec.  81.  A  failure  to  complete  an  assessment  in  the  time  re¬ 
quired  by  this  act  shall  not  vitiate  such  assessment,  but  the  same 
shall  be  as  legal  and  valid  as  if  completed  in  the  time  required  by 
law. 

Sec.  82.  No  assessment  of  real  or  personal  property,  or  charge 
for  taxes  thereon,  shall  be  considered  illegal  on  account  of  any  in¬ 
formality  in  making  the  assessment,  or  in  the  tax  lists,  or  on 
account  of  the  assessments  not  being  made  or  completed  within  the 
time  required  by  law. 

re^uew  of  assessments. 

Sec.  83.  The  chairman  of  the  county  board,  and  the  county  clerk, 
and  the  county  treasurer,  shall  constitute  a  board  in  each  county, 
to  be  known  as  the  board  of  review  in  the  county.  Such  board 


t 


20 

ehall  meet  at  the  county  seat  on  the  first  Monday  in  July,  and  sit 
as  long  as  may  be  necessary  to  perform  their  duties,  but  not  less 
than  three  days  nor  more  than  thirty  days.  On  the  application 
of  any  person  considering  himself  aggrieved  by  any  mistaken,  ex¬ 
cessive  or  disproportionate  assessment,  or  who  may  complain  that 
the  property  of  another  is  not  assessed  or  assessed  too  low,  they 
shall  review  the  assessment,  and  correct  the  same  as  shall  appear 
to  them  to  be  just.  No  assessment  shall  be  raised  without  written 
notice  to  the  owner  of  the  property,  unless  he  is  present  before  the 
board.  Every  board  shall  make  such  reasonable  rules  for  the  heal'- 
ing  of  complaints  and  the  transaction  of  its  business  as  may  be 
thought  proper,  and  record  them  in  the  office  of  the  county  clerk. 
The  members  of  said  board  shall  be  allowed  such  compensation  per 
diem  for  their  actual  services  as  the  county  board  may  deem  proper. 

Sec.  84.  Any  person  feelinghiinself  aggrieved  by  any  assessment  of 
property  may,  after  the  adjournment  of  the  board  of  review,  make 
complaint  in  wTiting  and  file  the  same  with  the  county  clerk,  with  aii 
affidavit  that  he  was  unable  to  appear  before  the  board  of  review  at  its 
session,  or  that  the  fact  of  the  wTongful  assessment  came  to  his  knowl¬ 
edge  after  the  close  of  such  session ;  and  such  complaint  maybe  heard 
at  any  subsequent  session  of  the  board  of  review,  and  the  board  of  re¬ 
view  may  order  a  correction  of  assessment  and  rebate  of  taxes  paid 
upon  such  assessment,  but  such  complaint  and  proceedings  there¬ 
under  shall  not,  until  final  decision,  operate  as  a  stay  of  proceedings 
in  collection  of  taxes. 

Sec.  85.  The  assessor  shall  cause  at  least  ten  days’  previous 
notice  of  the  time  and  place  of  such  meeting  to  be  given,  by  post¬ 
ing  notices  in  each  town  or  precinct. 

Sec.  86.  The  failure  to  give  such  notice  or  hold  said  meeting 
ehall  not  vitiate  such  assessment.  In  case  no  meeting  of  such  board 
is  held  in  any  year,  and  any  mistake  in  assessment  is  made  by  the 
assessor,  or  any  property  is  over-assessed  for  that  year,  or  in  case 
the  assessment  of  any  property  is  raised  by  the  board  without  any 
notice  to  the  owner,  such  owner  may  have  a  remedy  in  equity 
against  any  excess  of  taxation  on  account  of  any  over-assessment 
upon  his  property,  and  it  shall  be  the  duty  of  all  courts  in  this 
State  to  speed  and  give  preferences  to  all  causes  relating  in  any 
manner  to  the  puLlic  revenue. 

assessor’s  books. 

Sec.  87.  As  soon  as  practicable  after  the  adjournment  of  the 
county  board  of  review\  the  assessor  shall  deliver  the  books  provided 
for  in  sections  70  and  89  to  the  county  clerk,  all  columns  accurately 
added,  and  each  of  the  books  shall  be  verified  by  his  affidavit, 
substantially  in  the  following  form: 

I, . assessor  of . do  solemnly  swear 

that  the  book  to  which  this  is  attached  contains  a  correct  and  full  list  of  all  the  real  prop¬ 
erty  (or  personal  property,  as  the  case  may  be,)  subject  to  taxation  in . 

BO  far  as  I  have  been  able  to  ascertain  the  same;  and  that  the  assessed  value  set  down  in 
the  proper  columns,  opposite  the  several  descriptions  of  property,  is,  in  each  case,  tho 
fair  cash  value  of  such  property,  to  the  best  of  my  knowledge  and  belief,  except  as  cor¬ 
rected  by  authority  of  the  board  of  review.  And  I  do  further  swear  that  I  have,  in  no  case, 
on  any  occa-sion  or  pretext  whatever,  knowingly  omitted  from  assessment,  or  valued  for 
taxation  any  property  in  &aid  county  oth>3r  than  at  its  true  and  fair  cash  value,  so  help  me 
God. 


21 


Sf.c.  88.  The  assessor  shall,  in  hooks  to  be  prepared  for  that  purpose, 
Bet  down  the  assessment  of  personal  property  made  against  each 
person  in  the  county  against  whom  assessments  have  been  made, 
setting  out,  in  each  case,  the  description  of  the  property,  which 
book,  when  reviewed  and  corrected  by  the  boards  of  review,  shall  be 
the  record  of  assessment  of  personal  property. 

Sec.  89.  On  or  before  the  first  day  of  September  in  each  year,  the 
assassor  shall  make  up  for  the  several  towns  and  districts  in  his 
county,  in  suitable  books  to  be  provided  for  the  purpose,  to  be  filed 
with  the  county  clerk  for  the  use  of  the  collector,  a  list  of  all  per¬ 
sons  in  such  town  or  district  against  whom  assessments  have  been 
made  for  personal  property  situate  within  such  town  or  district,  and 
the  amount  of  such  assessment.  Such  books  shall  be  made  up  from 
the  said  record  of  assessment.  There  shall  also  be  set  down  in  proper 
column,  opposite  the  name  of  each  person  assessed,  the  number  of 
the  school  district,  or  other  district,  in  which  such  person  is  as¬ 
sessed,  and  if  the  property  of  any  person  is  assessed  in  several  dis¬ 
tricts,  the  amount  assessed  in  each  district  shall  be  separately  stated, 
find  the  name  of  the  person  assessed  put  opposite  each  assessment. 
The  names  of  persons  shall  be  set  down,  as  nearly  as  may  be,  in 
alphabetical  order.  All  such  books  shall  be  ruled  with  suitable 
columns  to  meet  the  requirements  of  the  law. 

Sec.  90.  The  books  made  by  the  assessor  for  the  assessment  of 
property  in  counties  not  under  township  organization,  shall  be 
made  up  by  congressional  townships ;  but  parts  of  fractional  town¬ 
ships,  less  than  full  townships,,  may  be  added  to  full  townships,  in 
the  discretion  of  the  county  board.  In  counties  under  township  or¬ 
ganization,  said  books  shall  be  made  to  correspond  with  the  organ¬ 
ized  townships.  Separate  books  shall  he  made  for  the  assessment 
of  property  and  the  collection  of  all  taxes  and  special  assessments 
thereon,  within  the  corporate  limits  of  cities,  towns  and  villages,  if 
ordered  by  the  county  board. 

Sec.  91.  When  assessment  rolls  or  collectors’  books,  in  whole 
or  in  part,  of  any  county,  town,  city,  incorporated  village  or  dis¬ 
trict,  shall  be  lost  or  destroyed  by  any  means  whatever,  a  new  as¬ 
sessment  or  new  books,  as  the  case  may  require,  shall  be  made 
under  the  direction  of  the  county  board.  Said  board  shall,  in  such 
cases,  fix  reasonable  times  and  dates  for  performing  the  work  of 
assessment,  review,  levy,  extension  and  collection  of  taxes,  and  pay¬ 
ing  over  the  same,  or  making  new  books,  as  the  circumstances  of 
the  case  may  require.  All  the  provisions  of  this  act  shall  apply  to  the 
dates  fixed  by  the  county  board,  in  the  same  manner  that  they  apply 
to  the  dates  for  similar  purposes,  as  fixed  by  this  act.  The  county 
board  is  hereby  fully  empowered  to  select  and  appoint  persons,  where 
it  may  find  the  same  necessary,  to  carry  into  effect  the  provisions 
of  this  section. 

THE  LEVY. 

Sec.  92.  The  county  board  of  the  respective  counties  shall,  an¬ 
nually,  at  the  September  session,  determine  the  amounts  of  all 
taxes  to  be  raised  for  county  purposes ;  when  for  several  purposes, 
the  amount  for  each  purpose  shall  be  stated  separately. 


22 


Sec.  93.  The  proper  authorities  of  towns,  townships,  districts  and 
incorporated  cities,  towns  and  villages,  collecting  taxes  under  the 
p-rovisions  of  this  act,  shall  annually,  on  or  before  the  second  Tues¬ 
day  in  August,  certify  to  the  county  clerk  the  several  aroounts 
which  they  severally  require  to  be  raised  by  taxation,  anything  in 
their  respective  charters,  or  in  acts  heretofure  passed  by  the  Gen¬ 
eral  Assembly  of  this  State,  to  the  contrary  notwithstanding. 


LIMITATIONS. 

Sec.  94.  Taxation  in  this  State  for  the  various  purposes  here¬ 
inafter  named,  except  for  indebtedness  existing  before  the  constitu¬ 
tion  was  adopted,  shall  not  exceed,  upon  every  hundred  dollars  of 
valuation — 

For  all  county  purposes  exclusive  of  road  and  bridge  purposes,  to 
be  imposed  by  the  county  board,  twenty-five  cents. 

For  all  city,  incorporated  town  and  village  purposes  except  school 
purposes,  to  be  imposed  by  the  proper  corporate  authorities,  fifty 
cents. 

For  educational  purposes,  to  be  imposed  by  the  proper  authorities, 
fifty  cents. 

For  school  building  purposes,  to  be  imposed  when  authorized  by 
law,  by  the  proper  school  authorities,  seventy-five  cents. 

For  roads  and  bridges,  to  be  imposed  by  the  proper  authorities, 
for  ordinary  purposes,  twenty  cents ;  for  all  other  purposes,  one- 
third  of  the  several  rates  now  allowed  to  be  imposed  under  all  the 
several  restricKons  provided  for  by  law;  and  when  any  incorporated 
city,  town  or  village  includes  an  entire  township,  the  township  authori¬ 
ties  shall  not  levy  any  tax  for  road  or  bridge  purposes. 

For  all  park  purposes,  one-fourth  of  the  several  rates  now  allowed 
to  be  levied  by  the  proper  authorities,  under  all  the  restrictions 
now  provided  for  by  law. 

Sec.  95.  Any  county,  city,  town,  school  district  or  other  municipal 
corporation  having  power  to  levy  taxes  may  submit  to  the  voters 
thereof,  at  a  general  or  special  election,  a  proposition  to  increase 
the  tax  levy  for  the  current  year,  not  exceeding,  however,  one 
hundred  per  cent,  of  the  respective  rates  provided  by  this  act, 
stating  in  the  election  notice  all  the  purposes  for  which  the  increase 
is  needed;  and  if  a  majority  of  the  legal  voters  to  whom  the  prop¬ 
osition  is  so  submitted,  vote  for  the  same,  it  shall  be  lawful  to 
levy  the  tax  so  authorized  for  that  year  only. 

Sec.  96.  No  county,  city,  township,  school  district,  or  other  munici¬ 
pal  corporation,  shall  be  allowed  to  become  indebted  in  any  manner  or 
for  any  purpose,  to  an  amount,  including  existing  indebtedness,  in 
the  aggregate  exceeding  two  per  centum  on  the  value  of  the  taxable 
property  therein,  to  be  ascertained  by  the  last  assessment  for  State 
and  county  taxes  previous  to  the  incurring  of  such  indebtedness. 

THE  EXTENSION. 

Sec.  97.  Each  county  clerk,  after  receiving  the  several  tax  levies 
herein  provided  for,  shall  ascertain  the  several  rates  of  taxation  upon 
the  properly  to  be  taxed,  and  shall  extend  the  taxes  against  property 


23 


subject  thereto  upon  the  corrected  valuation  thereof,  in  the  books 
filed  by  the  assessor;  and  all  taxes,  for  which  the  rate  is  uniform 
on  the  property  throughout  the  township,  shall  be  extended  in  one 
aggregate  amount,  in  one  column,  to  beheaded  “Consolidated  tax;’' 
and  he  shall  append  to  every  collector’s  book,  a  certihcate  showing 
all  the  several  rates  of  taxation  upon  all  the  property  described  therein, 
and  the  aggregate  amount  cf  taxes  of  each  description,  and  in  ex¬ 
tending  said  taxes  the  clerk  shall  extend  fractions  of  a  cent  as  one 
cent. 

Sec.  98.  The  county  clerk  of  each  county  shall  annex  to  each 
collector’s  book  a  warrant,  under  his  hand  and  official  seal,  com¬ 
manding  the  collector  to  collect  from  the  several  persons  named  in 
the  said  book  the  several  taxes  entered  opposite  their  respective 
names,  and  authorizing  him,  in  c-ase  any  person  named  in  the  book 
shall  neglect  or  refuse  to  pay  his  personal  property  tax,  to  collect 
such  tax  by  distraining  and  selling  any  of  the  goods  and  chattels  of 
such  person  in  the  county.  The  warrant  aforesaid  shall  also  direct 
the  collector  to  pay  over  the  taxes  to  be  collected  by  him,  less  the 
compensation  for  collection  allowed  him  by  law,  to  the  respective 
officers  entitled  to  receive  the  same,  and  may  be  in  substantially 
the  following  form : 

STATE  OF  ILLINOIS,  ) 

. . County,  j 

The  Peopleof  the  Slate  of  Illinois,  ^o. . Collector  of  Taxes  for . : 

You  ^re  hereby  commanded  to  collect  from  the  several  persons  named  in  this  book 
•the  several  taxes  set  opposite  their  respective  names,  and  in  case  any  such  person  shall 
sieglect  or  refuse  to  pay  you  any  such  taxes  within  the  time  required  by  law.  you  are 
4iereby  commanded  to  distrain  suflQcient  of  the  goods  and  chattels  of  such  person  in  said 
<;ounty,  to  satisfy  such  unpaid  taxes,  together  with  the  costs  of  collecting  the  same,  and 
to  sell  such  goods  and  chattels,  and  out  of  the  proceeds  retain  the  amount  of  such  unpaid 
■taxes  and  the  costs  of  seizure  and  sale,  and  pay  the  balance  over  to  the  owner  of  the  dis- 
•trained  property.  You  are  also  hereby  further  commanded  to  pay  over  all  the  taxes  col¬ 
lected  by  you.  less  the  compensation  for  collection  of  the'same  allowed  you  by  law,  to  the 
respective  oflQcers  entitled  to  receive  the  same. 

Witness  my  hand  and  official  seal  this . . . day  of . A.  D _ 


Sec.  99.  The  respective  county  clerks  shall  prepare  and  have 
Teady  for  delivery,  on  or  before  the  twentieth  day  of  December, 
annually,  the  books  for  the  collection  of  taxes,  under  a  penalty  of 
tv.enty-five  dollars  per  day  for  each  day  that  any  clerk  shall  keep 
back  the  delivery  of  said  books  beyond  said  time.  And  it  shall  be 
•the  duty  of  the  collectors  to  call  promptly  at  the  clerk’s  office  and 
receive  said  books. 

Sec.  100.  On  the  delivery  of  the  tax  books  to  the  town  or  district 
•collectors,  the  clerk  shall  make  a  certified  statement,  setting  forth 
the  name  of  each  town  or  district  collector,  the  amount  of  taxes  to 
be  collected  and  paid  over  for  each  purpose  for  which  the  tax  is  levied 
in  eac-h  of  the  several  towns  or  districts,  cities  and  villages,  and  fur- 
ziish  the  same  to  the  county  collector. 

Sec.  101.  Any  failure  to  deliver  the  collector’s  books  within  the 
time  jeq’-iired  by  this  act  shall  in  no  way  affect  the  validity  of  the 
assessment  and  levy  of  taxes,  but  in  all  cases  cf  such  failure  the 
assessment  and  levy  of  taxes  shall  be  held  to  be  as  valid  and  bind- 
aing  as  if  said  books  had  been  delivered  at  or  witbin  the  time  re¬ 
quired  by  law. 


24 


LIEN  OF  TAXES. 

Sec.  102.  All  taxes  assessed  upon  the  personal  property  of  any 
person,  firm  or  corporation  shall  be  a  first  and  preferred  lien  on  all 
the  personal  property  of  such  person,  firm  or  corporation  from  the’ 
time  the  warrant  is  received  by  the  collector,  until  the  taxes  are 
paid. 


THE  COLIiECTORS. 

Sec.  103.  The  treasurers  of  the  several  counties  shall  be  collect¬ 
ors  cx-ojicio  of  their  respective  counties,  and  be  known  as  county 
collectors. 

Sec.  104.  Said  county  collector  shall,  on  or  before  the  first  day 
of  December,  annually,  or  as  soon  as  he  is  elected  and  qualified,, 
and  before  he  enters  upon  the  duties  of  his  office  as’  collector,  exe¬ 
cute  a  bond,  in  addition  to  his  bond  as  treasurer,  in  the  penal  sumi 
of  at  least  double  the  amount  of  taxes  to  be  collected  by  him  in 
the  year  next  thereafter,  with  two  or  more  securities,  who  shall  bo 
residents  of  the  said  county,  and  owners  of  real  estate  locatedJ 
within  this  State  equal  in  value  to  the  amount  specified  in  tho 
bond ;  which  amount  shall  be  determined,  and  which  bond  shall  be? 
approved  by  the  county  board.  Each  name  shall  be  recited,  in  full,, 
in  the  body  of  the  bond.  The  signatures  to  such  bond  signed  by  a? 
mark  shall  be  witnessed,  but  in  no  other  case  shall  a  witness  be  re¬ 
quired.  Such  bond  shall  be  substantially  in  the  following  form,, 
to-wit : 

Know  all  men  by  these  presents:  That  we.  A  B,  collector,  and  C  D  and  E  F,  securi'- 

ties,  all  of  the  county  of  .  and  State  of  Illinois,  are  held  a:*.d  flrraly  bound) 

unto  the  People  of  the  State  of  Illinois  in  the  penal  sum  of  .  dollars,  for  the 

payment  of  which,  well  and  truly  to  be  made,  we  bind  ourselves,  each  of  u-s,  our  heirs,, 
executors  and  administrators,  firmly  by  these  presents. 

Signed  and  sealed  this . day  of  . . . .  18. . 

The  condition  of  the  foregping  bond  is  such,  that  if  the  above  bound  A  B  shall  pei>- 
form  all  the  duties  required  to  be  performed  by  him  as  collector  of  the  taxes  for  the  year 
18..,  in  the  county  of .  . in  the  State  of  Illinois,  in  the  time  and  manner  pre¬ 

scribed  by  law,  and'when  he  shall  be  succeeded  in  office  shall  surrender  and  deliver  over 
to  his  successor  in  office  all  books,  papers  and  moneys  appertaining  to  bi&  said  office^, 
then  the  foregoing  bond  to  be  void;  otherwise  to  remain  in  full  force. 

A  B,  [SE.4.L.] 
e  D,  [SEAL.] 

E  F,  [SEAL.] 


He  shall  also  take  and  subscribe  an  oath,  to  be  indorsed  on  the 
back  of  the  bond,  substantially  as  follows : 

I  do  solemnly  swear  that  I  will  support  the  Constitution  of  the  United  States  and  the 
Constitution  of  the  State  of  Illinois,  and  thatl  will  faiflilUlly  discharge  the  , duties  of  the 
office  of  county  collector  according  to  the  be&t  of  my  ability. 

Sec.  105.  No  judge  of  the  county  court,  member  of  the  county 
board,  clerk  of  the  circuit  court,  county  clerk,  sheriff,  deputy  sheriff 
or  coroner  shall  c.e  permitted  to  be  a  surety  on  the  bond  of  a  county,, 
town,  district  or  deputy  collector  or  county  treasurer. 

Sec.  106.  The  collectcr’s  bond  shall  be  approved  hy  the  county 
board,  and  shall  be  recorded  by  the  recorder  of  deeds  and  on  the 
records  of  said  board,  and  forthwith  mailed  to  the  Auditor  by  the 
county  clerk.  Said  clerk  shall  attach  his  certificate  to  said  bond„ 
under  the  seal  of  his  office,  showing  that  it  has  been  rluly  approved 
and  recorded.  Said  bond,  when  approved  and  recorded,  shall  be  a 


25 


lien  upon  the  real  estate  of  such  collector  until  he  shall  have 
complied  with  the  conditions  thereof.  In  all  actions  upon  such 
bond,  such  record  or  a  certified  copy  thereof  shall  be  prima  facie 
evidence  of  the  due  execution  of  such  bond. 

Sec.  107.  The  chairman  of  the  county  board,  the  county  judge 
and  the  county  clerk  shall  have  power  and  authority  to  approve  the- 
bond  of  the  county  collector,  in  like  manner  as  the  county  board 
has  to  approve  said  collector’s  bond;  and  said  bond,  when  so  ap¬ 
proved,  shall  be  subjec-t  to  the .  several  provisions  of  this  act,  the 
same  as  if  approved  by  said  board. 

Sec.  108.  The  collector’s  bond,  when  received  by  the  Auditor^ 
and  if  found  to  be  made  in  conformity  to  Jaw,  and  the  securities 
satisfactory,  shall  be  filed  in  his  office,  and  the  fact  thereof  certified 
to  the  county  clerk.  If  the  Auditor  finds  said  bond  to  be  not  in 
accordance  with  law,  or  if  he  has  reasons  to  doubt  the  sufficiency  of 
the  surety,  he  shall  return  the  bond  to  the  county  clerk,  who  shall 
notify  the  collector  to  make  a  sufficient  bond.  If  a  new  bond  is 
required,  it  shall  be  approved  and  recorded,  and  subject  to  the  re¬ 
quirements  of  this  section,  the  same  as  the  first  bond  given  by  the 
collector.  No  tax  books  or  lists  shall  be  placed  in  the  hands  of  the 
county  collector  until  the  Auditor’s  certificate,  under  the  seal  of  his 
office,  has  been  received  by  the  county  clerk,  showing  that  the  col¬ 
lector’s  bond  has  been  received  and  filed  in  the  Auditor’s  office. 
Nothing  in  this  section  shall  be  construed  as  relieving  the  securities 
of  a  coi'i-ector  from  liabilities  incurred  under  a  bond  not  approved 
and  filed  by  the  Auditor. 

Sec.  109.  Each  county  in  this  State  not  under  township  organ¬ 
ization  shall  be  a  collection  district,  fc^r  the  purposes  of  tin's  act; 
and  the  sherilfs  of  such  counties  shall  be,  respectively,  ex-ojicio  dis¬ 
trict  collectors  of  such  colleciion  districts. 

Sec.  110.  Every  town  or  district  collector,  before  he  enters  upon 
the  duties  of  his  office,  and  within  eight  days  after  he  receives  notice 
of  the  amount  of  taxes  to  be  collected  by  him,  shall  execute  a  bond, 
with  two  or  more  securities,  to  be  approved  by  the  county  board,  or 
supervisor  and  town  clerk  of  his  town,  as  the  case  may  require,  in 
double  the  amount  of  such  taxes,  conditioned  for  the  faithful  exe¬ 
cution  of  his  duties  as  such  collector.  Signatures  to  such  bond 
signed  with  a  mark  shall  be  witnessed,  but  in  no  other  case  shall 
a  witness  be  required.  Said  bond  shall  be,  substantially,  in  the  fol- 
fowing  form,  to-wit : 

Know  all  men  hy  these  presents:  That  we.  A  B,  of  the _ of . in  tlie  county  of _ 

In  the  state  of  Illinois,  as  town  (or  clisiriet)  collector,  and  C  D  and  E  F,  of  ihe  said  county 
and  State,  as  securities,  are  held  and  lirmly  i)ound  unto  the  People  of  the  State  of  Illinois 

in  the  penal  sum  of . .  for  the  payment  of  which,  well  and  truly  to  be  made,  we- 

bind  ourselves,  our  heirs,  executors  and  adininiotrators  lirmly  by  these  presents.  Si<^neds 
and  sealed  this . day  of . .  A.  D.  18.. 

The  condition  of  the  foregoing  bond  is  such,  that  if  the  above  bound  A  B  shall  perform 
all  the  duties  required  to  be  performed  by  him  as  collector  of  the  taxes  for  the  year  18..  irt 
the  town  (or  district)  of . .  in  the  county  of _ Illinois,  in  the  time  aiid  maiiner  pre¬ 

scribed  by  law,  and  when  he  shall  be  succeeded  in  office  shall  surrender  and  deliver  oveir 
to  his  successor  in  oflice  all  books,  papers  and  moneys  appertaining  to  his  said  office, 
then  the  foregoing  bond  to  be  void;  otherwise  to  remain  in  full  force. 

A  B,  [SEAL] 

C  D,  ISEAIil 

E  F,  LsEAJjJ' 


26 


He  s-ball  also  take  and  subscribe  an  oath,  to  be  indorsed  on  the 
back  ci  the  bond,  substantially  as  follows : 

I  do  polemnly  swear  that  I  will  support  the  Constitution  of  the  United  States,  and  the 
‘Constitution  of  the  State  of  Illinois,  and  that  I  wii'i  faithfully  discharge  the  duties  of  the 
<jfTlee  of  town  (or  district)  collector  according  to  the  best  of  my  ability. 

Sec.  111.  The  chairman  of  the  county  board  (or  town  super- 
Ti’sor,  as  the  case  may  require,)  shall,  within  six  days  thereafter, 
hie  such  bond,  with  such  approval  indorsed  thereon,  in  the  office 
of  the  recorder,  who  shall  record  the  same,  including  the  oath,  in 
a  separate  book  to  be  provided  for  the. purpose,  and  when  recorded 
it  shall  be  hied  in  the  office  of  the  county  clerk  by  the  recorder. 
Said  bond,  when  so  hied  for  record,  shall  be  a  lien  upon  the 
real  estate  of  such  town  or  district  collector,  until  he  shall  have 
complied  with  the  conditions  thereof. 

Sec.  112.  The  securities  on  any  bond  given  in  pursuance  of 
this  act,  or  either  of  them,  may  at  any  time  after  the  execution  of 
said  bond,  if  they,  or  either  of  them,  have  good  reason  to  believe 
that  the  officer  in  said  bond  is  about  to  fail  to  comply  with  the 
^conditions  thereof,  hie  with  the  county  clerk  a  notice  in  writing, 
verilied  under  oath  by  the  person  asking  to  be  discharged,  setting 
forth  the  facts  in  the  case,  and  asking  to  be  released  from  any 
further  liability  on  said  bond ;  whereupon  the  clerk  with  whom 
such  notice  shall  be  hied  shall  notify  the  said  officer  to  give  addi¬ 
tional  security,  equal  to  the  security  about  to  be  released  by  ihe 
■county  board,  which  notice  may  be  served  by  the  said  clerk,  or  by 
any  person  appointed  by  said  board  or  clerk.  If  the  officer  so  noti- 
hed  shall  not  appear  and  give  additional  security  within  hve  days 
after  notification,  the  county  board  may  remove  him  from  office; 
and  in  all  such  cases  said  board  shall  appoint  some  person  to  fill 
the  vacancy  occasioned  by  such  removal,  who  shall  execute  bond, 
<qualify,  and  perform  the  duties  required  as  such  officer. 

Sec.  113.  If  the  securities  on  any  collector’s  bond,  or  either  of 
them,  shall  be  satis  tied  that  such  collector  is  making  improper  use 
■of  the  funds  collected  by  him,  or  has  absconded,  or  is  about  to 
abscond,  from  this  State,  whereby  said  securities  may  become  liable 
to  pay  any  sum  or  sums  of  money,  it  shall  be  lawful  for  said 
security  to  sue  out  a  writ  of  attachment  against  the  goods  and 
chattels  of  such  collector,  in  like  manner  as  he  would  be  authorized 
to  do  if  E-aid  collector  was  personally  indebted  to  such  security,  and 
the  money  collected  on  any  such  attachment  shall  be  paid  over  in 
like  manner  as  if  paid  over  by  the  collector. 

Sec.  114.  In  case  any  collector  absconds  without  making  the  set¬ 
tlements  required  by  law,  or  dies  or  is  adjudged  insane,  or  is  removed 
from  office,  while  the  tax  books  are  in  his  hands,  the  county  clerk 
shall  take  charge  of  the  tax  books,  and  at  once  notify  the  collector’s 
securities  and  appoint  three  competent  persons  to  examine  said  books; 
and  it  shall  be  the  duty  of  the  said  persons  to  ascertain  the  amount 
of  taxes  collected,  and  make  an  abstract  of  the  same  showing  the  sev¬ 
eral  sums  due  from  the  collector  to  the  State  and  county,  and  each 
oity,  town,  village,  district  and  other  municipal  corporation  on  ac- 
<30unt  of  taxes  or  assessments  collected.  After  such  examination  the 
tax  books  shall  be  used  in  completing  the  collections. 


27 


Sec.  115.  Collectors  may  appoint  deputies  by  an  instrument  in 
writing,  duly  signed,  and  may  also  revoke  any  such  appointment  at 
their  pleasure ;  and  may  require  bonds  or  other  securities  from  such 
deputies  to  secure  themselves.  And  each  such  deputy  shall  have 
like  authority  in  every  respect  to  collect  the  taxes  levied  or  assessed 
within  the  portion  of  the  county,  town,  district,  village  or  city 
assigned  to  him,  which  by  this  act  is  vested  in  the  collector  him¬ 
self;  but  each  collector  shall  in  every  respect  be  responsible  to  the 
State,  county,  towns,  villages,  cities,  districts  and  individuals,  com¬ 
panies  or  corporations,  as  the  case  may  be,  for  all  moneys  collected, 
and  for  every  act  done  by  any  of  his  deputies  whilst  acting  as  such, 
and  for  any  omission  of  duty  of  such  deputy.  Any  bond  or  security 
taken  from  a  deputy  by  a  collector  pursuant  to  this  act  shall  be 
available  to  such  collector,  his  representatives  and  securities,  to 
indemnify  them  for  any  loss  or  damage  accruing  from  any  act  of 
such  deputy. 

Sec.  116.  The  county  clerk,  on  being  requested  by  any  collector, 
shall  attach  a  warrant,  under  his  hand  and  seal  of  his  office,  to 
any  list  furnished  by  such  collector  to  his  deputy,  which  ^warrant 
shall  be  in  the  sam.e  form  required  in  the  original  collector’s  list  or 
book,  except  that  the  amount  collected  by  such  deputy  shall  be  paid 
to  the  collector,  who  shall  pay  the  same  over  to  the  proper  officer 
or  persons.  ' 

Sec.  117.  If  any  town  or  district  collector  in  this  State  shall  refuse 
to  serve,  or  shall  die,  resign,  or  remove  out  of  the  county,  district  or 
town  for  which  he  was  elected  or  appointed,  or  the  office  becomes 
vacated  in  any  other  way,  before  he  shall  have  entered  upon  or 
completed  the  duties  of  his  office,  or  he  shall  in  any  way  be  prevented 
from  completing  the  same,  the  county  or  town  board,  as  the  case 
may  require,  shall  forthwith  appoint  a  collector  for  the  remainder  of 
the  year,  who  shall  give  the  like  security,  and  be  subject  to  the  like 
penalties,  and  have  the  same  power  and  compensation  as  the  town  or 
district  collector  in  whose  place  he  was  appointed;  and  the  county 
collector  shall  forthwith  be  notified  of  such  appointment.  Such 
appointment  shall  not  exonerate  the  former  town  or  district  collector, 
or  his  securities,  from  any  liability  incurred  by  him  or  them.  No  resig¬ 
nation  of  a  town  or  district  collector  shall  be  accepted,  unless 
sufficient  cause  is  shown ;  nor  shall  the  person  resigning  be  re-ap¬ 
pointed  to  complete  the  collections  in  the  same  or  any  other  town 
or  district  in  the  county. 

THE  COLLECTION. 

Sec.  118.  The  town  or  district  collector  so  appointed  shall  keep  an 
account  of  all  collections  made  by  the  former  collector,  so  far  as  he 
can  ascertain  the  same,  and  with  which  the  former  collector  has  not 
charged  himself;  and  when  any  one  shall  present  a  receipt  for  taxes 
paid  to  the  former  collector,  he  shall  mark  against  the  amount  of 
such  taxes,  to  whom  and  when  paid. 

Sec.  119.  In  case  of  such  appointment,  the  chairman  of  the  county 
board  or  the  supervisor  of  the  town  may  extend  the  time  for  the 
collection  of  taxes,  for  a  period  not  exceeding  twenty  days,  of  which 
extension  the  county  collector  shall  be  notified. 


28 


Sec.  120.  All  taxes  for  any  year  shall  become  due  and  payable  on 
the  twentieth  day  of  December  of  that  year. 

Sec.  121.  The  county  revenue  shall  be  collected  in  gold  and  silver 
coin,  and  certihcates,  United  States  legal  tender  notes,  current  national 
bank  notes,  county  orders  drawn  against  any  fund  the  tax  w^as  levied 
to  create,  and  jury  certificates,  and  in  no  other  currency.  The  revenue 
for  State  purposes  shall  be  collected  in  gold  and  silver  coin,  and  cer¬ 
tificates,  United  States  legal  tender  notes,  current  national  bank  notes 
and  Auditor’s  warrants,  and  in  no  other  currency.  The  revenue  for 
city  purposes  shall  be  collected  in  gold  and  silver  coin,  and  certificates. 
United  States  legal  tender  notes,  current  national  bank  notes,  city 
comptroller’s,  city  auditor’s  or  city  clerk’s  warrants  or  orders  on  the 
city  treasurer,  drawn  against  any  fund  the  tax  was  levied  to  create, 
and  in  no  other  currency.  State  taxes  levied  for  any  special  pur¬ 
pose  other  than  to  defray  the  ordinary  expenses  of  the  State  gov¬ 
ernment,  shall  be  colkctcd  in  gold  and  silver  coin,  and  certificates. 
United  States  legal  tender  notes,  current  national  bank  notes,  and 
in  no  other  currency.  All  other  taxes  shall  be  collected  in  gold 
and  silver  coin,  and  certificates.  United  States  legal  tender  notes  and  in 
current  national  bank  notes,  and  in  no  other  currency  unless  otherwise 
specially  provided  for. 

Sec.  122.  Every  town  collector,  upon  receiving  the  tax  book  ox 
books,  shall  proceed  to  collect  the  taxes  therein  mentioned,  and  for 
that  purpose  shall  call  at  least  once  on  the  person  taxed,  or  at  his 
place  of  residence  or  business,  if  in  the  town  of  such  collector,  and 
shall  demand  payment  of  the  taxes  charged  to  him  on  his  property: 
I-^rovided,  that  in  counties  not  under  township  organization,  it  shall 
be  the  duty  of  the  collector  to  give  notice  in  a  newspaper  published 
in  the  covnty,  if  any  such  newspaper  there  be,  stating  when  and 
where  he  will  attend  in  each  precinct  for  the  purpose  of  receiving 
taxes,  and  also  by  causing  written  or  printed  notices  to  be  posted 
in  three  of  the  most  public  places  in  each  precinct,  stating  the 
time  when,  and  the  place  where,  he  will  be  in  such  precinct  for  the 
purpose  of  collecting  the  taxes  therein ;  which  said  notices  shall  be 
published  or  posted  at  least  ten  days  before  the  time  fixed  for  the 
collection  of  such  taxes,  and  said  notices  shall  be  deemed  a  suffi¬ 
cient  demand  tor  said  taxes. 

Sec.  123.  Whenever  any  person  shall  desire  to  pay  the  tax  on 
any  portion  of  a  parcel  of  land  assessed  as  a  whole,  or  redeem  any 
part  thereof  from  a  tax  sale  or  forfeiture,  the  same  may  be  done 
upon  the  written  statement  of  the  assessor  showing  the  proportionate 
valuation  of  such  portion,  and  the  assessor,  when  any  sucli  statement 
is  made,  shall  make  the  required  charge  on  the  detailed  plat  of  the 
land. 

Sec.  124.  W^henever  any  person  shall  pay  the  taxes  charged  on 
any  property,  the  collector  or  deputy  collector  receiving  the  taxes 
shall  enter  such  payment  in  his  book,  and  give  a  receipt  therefor, 
showing  the  different  rates  of  tax,  and  specifjung  the  date  of  the  pay¬ 
ment,  for  whom  paid,  the  amount  paid,  what  year  paid  for,  and  the 
property  and  value  thereof  on  which  the  same  was  paid,  according 
to  its  description  in  the  collector’s  books,  in  wffiole  or  in  part  of  such 
description,  as  the  case  may  be.  The  collector  shall  enter  in  the  col¬ 
lector’s  book  the  name  of  the  person  for  whom  the  tax  is  paid. 


29 


and  the  date  of  the  payment  opposite  each  tract  or  lot  of  land 
when  he  collects  the  tax  thereon;  and  every  entry  hereby  re¬ 
quired  shall  be  evidence  of  the  facts  therein  stated.  And  every 
failure  on  the  part  of  the  collector  to  make  any  ‘ruch  entry  shall 
make  him  liable  on  his  bend  to  every  person  injured  thereby  for  all 
the  damages  sustained  by  such  person.  The  collector  shall  also 
enter  the  postoffice  address  of  the  person  for  whom  the  tax  is  paid. 

Sec.  125.  In  case  any  person,  company  or  corporation  shall 
refuse  or  neglect  to  pay  the  personal  property  taxes  imposed  on  him 
or  them,  when  demanded,  it  shall  be  the  duty  of  the  collector  to 
levy  the  same,  together  with  the  costs  and  charges  that  may  accrue, 
by  distress  and  sale  of  the  personal  property  of  the  person,  com¬ 
pany-  or  corporation  who  ought  to  pay  the  same. 

Sec.  126.  The  collector  shall  give  public  notice  of  the  time  and 
place  of  sale,  and  of  the  property  to  be  sold,  with  the  name  of  the 
delinquent,  at  least  five  days  previous  to  the  day  of  sale,  by  adver¬ 
tisement,  to  be  posted  up  in  at  least  three  public  places  in  the  town 
or  district  where  such  sale  is  to  be  made.  Such  sale  shall  be  by 
public  auction,  and,  if  practicable,  no  more  property  shall  be  sold 
than  sufficient  to  pay  the  tax,  costs  and  charges  due.  If  the  prop¬ 
erty  distrained  shall  be  sold  for  more  than  the  amount  of  the  taxes 
and  charges  due,  the  surplus  shall  be  returned  to  the  person  in 
whose  possession  such  property  was  when  the  distress  was  made,  if 
no  claim  be  made  to  such  surplus  by  any  other  person.  If  any 
other  person  shall  claim  such  surplus,  on  the  ground  that  the  prop¬ 
erty  sold  belonged  to  him,  and  such  claim  be  admitted  by  the  per¬ 
son  for  whose  tax  the  same  was  distrained,  the  surplus  shall  be 
paid  to  such  owner. 

!Sec.  127.  In  case  any  person  against  whom  a  personal  property 
tax  shall  be  assessed,  under  the  provisions  of  this  act,  shall  have 
removed  from  one  town  or  district  to  another  town  or  district  in  the 
same  county  without  paying  such  tax,  it  shall  be  lawful  fo-r  the  col¬ 
lector  liaving  the  tax  books  in  which  such  tax  is  charged  to  levy 
and  collect  such  tax  of  the  goods  and  chattels  of  the  person  assessed, 
in  any  town  or  district  within  said  county  to  which  such  person 
ehall  have  removed,  or  from  property  of  such  person  wherever  the 
same  may  be  found  in  said  county. 

Sec.  128.  In  levying  on  and  selling  personal  property  for  taxes, 
the  collector  shall  be  governed  by  the  same  rules,  and  be  entitled  to 
the  same  fees,  as  constables  are  or  may  be  for  like  services  on 
-executions ;  but  in  no  case  shall  any  collector  charge  mileage,  unless 
he  is  compelled  to  distrain  property. 

Sec.  129.  In  case  any  person  against  whom  personal  property 
taxes  have  been  levied,  under  the  revenue  laws  of  this  State,  in  any 
county,  town,  city  or  district  of  this  State,  shall  have  removed  from 
such  county,  town,  city  or  district,  after  such  assessment  has  been 
made,  and  before  the  collection  of  the  same,  the  county  clerk,  when 
directed  by  the  county  board,  shall  issue  a  warrant  under  his  hand 
and  seal  of  office,  directed  to  any  sherifi,  coroner  or  constable  of 
the  county  to  which  such  person  may  have  removed,  command¬ 
ing  such  officer  to  whom  the  warrant  may  be  directed  to  make  the 
amount  of  such  tax,  together  with  the  costs  and  charges  that  may 


30 


accrue,  from  the  personcJ  property  of  the  person  owing  such  tax — 
distraint  and  sale  of  property  under  this  section  to  be  in  the  same 
manner  as  provided  in  this  act  for  other  cases  of  distraint  and  sale 
of  personal  property.  The  taxes  which  may  be  collected  under  this 
section  shall  be  disposed  of  in  the  manner  required  by  this  act 
with  respect  to  taxes  collected  in  any  other  manner.  All  other  parts 
of  this  act  providing  for  cases  of  failure  of  officers  to  pay  over 
taxes,  shall  apply  to  all  officers  collecting  taxes  under  this  section 
who  fail  to  pay  over  and  correctly  account  at  the  proper  time  and 
manner  for  the  taxes  collected  by  them. 

Sec.  130.  The  county  board  may,  at  any  time,  institute  suit  in 
an  action  of  debt  in  the  name  of  the  People  of  the  State  of  Illin¬ 
ois,  in  any  court  of  competent  jurisdiction,  against  any  person,  firm 
or  corporation,  for  the  recovery  of  all  personal  property  taxes  due' 
from  such  person,  firm  or  corporation ;  and  m  any  such  suit  for  the 
recovery  of  personal  property  tax,  the  return  of  the  county  collector 
that  such  taxes  are  delinquent  shall  be  prima  Jacle  evidence  that 
such  taxes  are  due  and  unpaid,  but  the  fact  that  such  taxes  are 
due  and  unpaid  may  be  proven  by  other  competent  testimony,  and, 
in  any  such  suit  or  trial  for  delinquent  personal  taxes,  the  fact  that 
personal  property  is  assessed  to  a  person,  firm  or  corporation,  shall 
be  prima  facie  evidence  that  such  person,  firm  or  corporation  was 
the  owner  thereof,  and  liable  for  the  taxes  for  the  year  or  years  for 
which  the  assessment  was  made,  and  such  fact  may  be  proved  by 
the  introduction  in  evidence  of  the  proper  assessment  book  or  roll, 
or  other  competent  proof. 

Sec.  131.  The  power  and  duty  to  collect  any  tax  due  and  un¬ 
paid,  shall  continue  in  and  devolve  upon  the  county  collector  and 
his  successors  in  office,  after  his  return  and  final  settlement,  until 
the  tax  is  paid ;  and  the  warrant  attached  to  the  collector’s  book 
shall  continue  in  force  and  confer  authority  upon  the  collector  to 
whom  the  same  was  issued,  and  upon  his  successors  in  office,  to 
collect  any  tax  due  and  uncollected  thereon,  although  such  books 
may  have  been  returned,  or  the  tax  carried  forward  into  any  other 
book.  This  section  shall  apply  to  all  collectors’  books  and  tax  war¬ 
rants  heretofore  issued,  upon  which  taxes  may  be  due  and  unpaid, 
as  well  as  those  hereafter  issued. 

Seo.  132.  On  the  application  of  any  person  to  pay  any  tax  or 
special  assessment  upon  any  real  property,  it  shall  be  the  duty  of 
the  county  collector  to  make  out  for  such  person  a  statement  in 
which  shall  be  noted  all  unpaid  taxes  and  assessments  upon  such 
property  returned  to  such  collector. 

Sec.  133.  County  collectors  shall  have  the  same  powers,  and  may 
proceed  in  the  same  manner,  for  the  collection  of  any  tax  on  real 
or  personal  property,  as  town  or  district  collectors ;  and  if  in  any 
town  or  collection  district  the  office  of  town  or  district  collector  is, 
or  shall  become  vacant,  and  such  vacancy  shall  not  be  filled  on  or 
before  the  tenth  day  of  March  next  following  such  vacancy,  or  if 
in  any  town  or  collection  district  the  books  for  the  collection  of 
taxes,  for  any  reason,  have  not  been  or  shall  not  be  delivered  to 
the  town  or  district  collector  on  or  before  the  tenth  day  of  March 
in  any  year,  the  county  clerk  shall  deliver  all  such  collectors’  books 


31 


to  the  county  collector  of  such  county,  having  annexed  to  each  of 
such  books  a  warrant  under  the  hand  and  official  seal  of  the  county 
clerk,  commanding  such  county  collector  to  collect  from  the  several 
persons  named  in  such  books  the  several  sums  of  taxes  therein 
charged  opposite  their  respective  names,  and  authorizing  him,  in 
case  any  person  named  in  such  collectors’  hooks  shall  neglect  or 
refuse  to  pay  his  personal  property  tax,  to  collect  the  same  by  dis¬ 
tress  and  sale  of  the  goods  and  chattels  of  such  person.  It  shall 
thereupon  be  the  duty  of  such  county  collector  to  collect  and  pay 
over  all  taxes,  assessments,  and  other  charges  shown  in  such  books, 
and  to  do  all  acts  required  of  him  by  law,  in  like  manner,  us  if 
such  taxes,  assessments  and  other  charges  had  been  duly  returned 
delinquent  by  a  town  or  district  collector.  The  collectors’  books  so 
delivered  to  the  county  collector,  by  the  county  clerks,  shall,  for 
all  purposes,  in  all  subsequent  proceedings,  be  used  in  the  same 
manner,  ancl  have  the  same  force  and  etfect,  as  if  said  books  were 
delivered  to  the  town  or  district  collectors,  and  duly  returned  by 
them,  as  provided  hy  law.  When  any  injunction  restraining  the 
collection  of  taxes  shall  be  dissolved  after  the  tax  books  shall  have 
been  returned  to  the  county  collector,  such  taxes,  or  the  portion 
thereof  upon  which  such  injunction  shall  have  been  dissolved,  shall 
be  paid  to  the  county  collector,  who  shall  have  the  same  power  and 
shall  proceed  in  the  same  manner  for  the  collection  of  such  taxes 
as  though  the  same  or  such  portion  thereof  had  never  been  enjoined. 

SPECIAL  ASSESSMENTS. 

Sec.  134.  When  any  special  assessment,  made  by  any  city,  town 
or  village  pursuant  to  its  charter,  or  by  any  corporate  authorities, 
commissioners  or  persons  pursuant  to  law,  remain  unpaid  in  whole 
or  in  part,  return  thereof  shall  be  made  to  the  county  collector  on 
or  before  the  tenth  day  of  March  next  after  the  same  shall  have  be¬ 
come  payable,  in  like  forms  as  returns  are  made  fox  delinquent  land 
tax.  County  collectors  shall  collect,  account  for  and  pay  over  the 
same  to  the  authorities  or  persons  having  authority  to  receive  the 
same,  in  like  manner  as  they  are  required  to  collect,  account  for 
and  pay  over  taxes.  The  county  collector  shall,  upon  return  of  de¬ 
linquent  special  assessments  to  him,  transfer  the  amounts  thereof 
from  such  returns  to  the  tax  books  in  his  hands.  Petting  down  therein, 
opposite  the  re-spective  tracts  or  lots,  in  proper  columns  to  be  pre¬ 
pared  for  that  purpose,  the  amount  assessed  against  each  tract  or 
lot. 

Sec.  135.  When  any  special  assessment  is  returned  against  prop¬ 
erty  the  taxes  upon  which  shall  have  been  paid  to  the  town  or  dis¬ 
trict  collector,  it  shall  be  the  duty  of  the  county  collector  to  cause 
demand  to  be  made  for  the  payment  of  such  special  assessment,  or 
a  notice  thereof  to  be  sent,  by  mail  or  otherwise,  to  the  owner,  if 
his  place  of  residence  is  known.  The  certificate  of  a  collector  that 
such  demand  was  made,  or  notice  given,  shall  be  evidence  thereof. 

Sec.  13G.  When  any  special  assessment  is  not  returned  to  the 
county  collector  on  or  before  the  first  day  of  March  next  after  it  is 
due,  the  same  may  be  returned  on  or  before  the  first  day  of  March 


82 


in  the  succeeding  year,  and,  if  not  then  returned,  it  shall  be  consid- 
■ered  barred,  unless  return  is  prevented  by  an  injunction  or  order  of 
'Court ;  and  the  time  such  return  is  thus  prevented  shall  be  excluded 
from  the  computation  of  such  time. 

DELINQUENT  REAL  ESTATE. 

Sec.  137.  All  real  estate  upon  which  taxes  remain  due  and  un¬ 
paid  on  the  tenth  day  of  March,  annually,  or  at  the  time  the  town 
•or  district  collector  makes  return  of  his  books  to  the  county  col¬ 
lector,  shall  be  deemed  delinquent;  and  all  such  due  and  unpaid 
taxes  shall  bear  interest  after  the  tirst  day  of  May  at  the  rate  of 
•one  per  cent  per  month  until  paid  or  forfeited ;  parts  or  fractions  of 
a  month  shall  be  reckoned  as  a  month.  And  all  such  collections  on 
account  of  interest  shall  be  paid  into  the  county  treasury  to  be  used 
for  county  purposes. 

NOTICE  OF  APPLICATION  FOR  JUDGMENT. 

Sec.  138.  At  any  time  after  the  first  day  of  May  next,  after  such 
•delinquent  taxes  and  special  assessiuent  on  lands  and  lots  shall  become 
'due,  the  collector  shall  publish  an  advertisement,  giving  notice  of  the 
intended  application  for  judgment  for  sale  of  such  delinquent  lands 
and  lots,  in  a  newspaper  published  in  his  county,  if  any  such  there 
-be,  and  if  there  be  no  such  paper  printed  in  his  county,  then  in  the 
nearest  newspaper  in  this  State  to  the  county  seat  of  such  county. 
Said  advertisement  shall  be  once  published  at  least  three  weeks  pre¬ 
vious  to  the  term  of  the  county  court  at  which  judgment  is  prayed, 
and  shall  contain  a  list  of  the  delinquent  lands  and  lots  upon  which 
the  taxes  or  special  assessments  remain  due  and  unpaid,  the  names 
'Of  owners,  if  known,  the  total  amount  due  thereon,  and  the  year  or 
years  for  which  the  same  are  due.  Said  collector  shall  give  notice 

that  he  will  apply  to  the  county  court  at  the - term  thereof,  for 

judgment  against  said  lands  and  lots  for  said  taxes,  special  assess¬ 
ments,  interest  and  costs,  and  for  an  order  to  sell  said  lands  and 
lots  for  the  satisfaction  thereof ;  and  shall  also  give  notice  that,  on 
the  -  Monday  next  succeeding  the  day  fixed  by  law  for  the  com¬ 

mencement  of  such  term  of  the  said  county  court,  all  the  lands  and 
lots  for  the  sale  of  which  an  order  shall  be  made,  will  be  exposed 
to  public  sale  at  the  building  where  the  county  court  is  held  in  said 
uounty,  for  the  amount  of  taxes,  special  assessments,  interest  and 
•costs  due  thereon ;  and  the  advertisement  published  according  to  the 
provisions  of  this  section  shall  be  deemed  to  be  suuicient  notice  of 
the  intended  application  for  judgment  and  of  the  sale  of  lands  and 
lots  under  the  order  of  said  court,  and  the  whole  advertisement  shall 
he  contained  in  one  edition  of  such  newspaper  and  its  supplement,  if 
sucdi  supplement  is  necessary.  Where  the  publisher  of  any  paper 
that  may  have  been  selected  by  the  collector  shall  be  unable  or  un¬ 
willing  to  publish  such  advertisement,  the  collector  shall  select 
fsome  other  newspaper,  having  due  regard  to  the  circulation  of  such 
paper :  Frovided,  that  nothing  contained  in  this  section  shall  pre- 
Tent  the  county  collector  from  subsequently  advertising  and  obtain¬ 
ing  judgment  on  lands  or  lots  that  may  have  been  omitted  or  that 

mav  have  been  erroneouslv  advertised  or  described  in  the  first  ad- 

«/  «/ 

vertisement. 


f 


33 


Sec.  139.  When  a  return  to  the  county  collector  has  been  made,  or 
shall  hereafter  be  made,  of  any  real  estate  delinquent  for  any  special 
assessment  or  annual  installment  thereof,  levied  by  any  incorporated 
<city,  town  or  village,  or  by  any  corporate  authorities,  commissioners 
or  persons,  pursuant  to  law,  which  assessment  or  installment  there¬ 
of  is  required  by  law  to  be  included  in  the  advertisement  and 
notice  of  application  for  judgment  for  State  and  county  taxes,  and 
the  description  or  subdivision  of  any  real  estate  described  in  such 
return  is  different  from  the  description  or  subdivision  thereof  as 
described  in  the  town  or  district  collector’s  book  returned  to  such 
county  collector,  it  shall  and  may  be  lawful  for  the  county  collector 
to  advertise  all  the  real  estate  delinquent  for  any  such  assessment 
described  in  such  return,  according  to  the  description  thereof  as 
contained  in  such  return ;  but  such  advertisement  shall  be  made  at 
the  same  time,  and  shall  form  part  of  his  advertisement  of  real 
estate  delinquent  for  State  and  county  taxes. 

Sec.  140.  The  said  real  estate  so  advertised  may  be  described  in  the 
county  collector’s  delinquent  return,  according  to  the  description 
thereof  as  contained  in  such  return  and  advertisement ;  and  like 
proceedings  shall  be  had  to  the  application  for  judgment,  and  the 
judgment  thereon,  the  sale  and  issuance  of  the  certificate  of  the  sale 
thereof,  redemption  from  such  sales  and  issuance  of  deeds  thereon, 
as  may  be  required  by  law  to  be  had  in  regard  to  lands  delinquent 
for  State  and  county  taxes. 

Sec.  141.  When  it  becomes  necessary  to  charge  taxes  due  on 
personal  property,  against  real  property,  the  county  collector  shall 
select  for  that  purpose  some  certain  tract  or  lot  of  real  estate  owmed 
by  the  person  owing  the  tax  on  personal  property,  and  note  the 
fact  on  his  collector’s  book  opposite  the  tract  or  lot  so  selected,  and 
showing  the  amount  of  such  personal  tax ;  he  shall  also  make  the 
same  entries  in  his  delinquent  list  on  which  he  asks  judgment, 
which  shall  be  sufficient,  if  no  valid  objection  is  shown,  to  authoiize 
judgment  against  such  tract  or  lot  for  such  personal  property  tax: 
Provided,  that  in  making  such  selection  of  real  property,  the  col¬ 
lector  shall  not  select  and  sell  the  homestead  of  the  tax-payer, 
unless  he  owns  no  other  real  estate  in  the  county  of  sufficient  value 
to  pay  such  personal  tax. 

Sec.  142.  In  all  proceedings  of  every  kind  for  the  assessment 
and  collection  of  taxes  and  special  assessments,  the  usual  and  ap¬ 
propriate  letters  and  abbreviations  may  be  used  to  denote  townships, 
ranges,  meridians,  sections,  blocks,  and  lots,  and  parts  thereof ;  the 
usual  character  or  mark  may  be  used  to  denote  dollars  and  cents.  And 
Roman  numerals  and  Arabian  figures  shall,  for  the  purposes  of  this 
act,  be  deemed  a  part  of  the  English  language,  and  held  sufficient 
in  all  proceedings  to  express  dates,  years,  sums,  numbers,  quanti¬ 
ties  and  amounts 

Sec.  143.  The  printer,  publisher  or  financial  officer  or  agent  of 
the  newspaper  publishing  the  list  of  delinquent  lands  and  lots,  shall 
transmit  by  mail  or  other  safe  conveyance  to  the  collector  four 
copies  of  the  paper  containing  said  list,  to  one  of  which  copies  he 
shall  attach  his  certificate,  under  oath,  of  the  due  publication  of 
the  delinquent  list  for  the  time  required  by  law  (which  copy  shall 
—3 


34 


be  presented  by  the  collector  to  the  county  court  at  the  time  judg¬ 
ment  is  prayed),  and  said  copy  shall  be  filed  as  a  part  of  the 
records  of  said  court.  Upon  receipt  of  said  papers  and  "on  demand 
being  made,  the  collector  shall  pay  to  the  printer  the  amount  of 
the  fees  allowed  by  law  for  publishing  said  list  and  notice ;  and  it 
shall  be  his  duty  to  file  one  copy  of  said  paper  in  his  office,  and 
deliver  one  copy  to  the  Auditor,  and  one  copy  to  the  State  Treas¬ 
urer,  who  shall  file  and  safely  preserve  them  in  their  respective 
offices. 

Sec.  144.  In  all  cases  where  there  is  an  error  in  an  advertised 
list,  the  fault  thereof  being  the  printer’s,  which  prevents  judgment 
from  being  obtained  against  any  tracts  or  lots,  or  against  all  of  said 
delinquent  list,  at  the  time  stated  in  the  advertisement  that  judg¬ 
ment  will  be  applied  for,  the  printer  shall  lose  the  compensation 
allowed  by  this  act  for  such  erroneous  tracts  or  lots,  or  entire  list,, 
as  the  case  may  be. 

Sec.  145.  The  collector  shall  transcribe  into  a  book  prepared  for 
that  purpose,  and  known  as  the  tax  judgment  sale,  redemption  and 
forfeiture  record,  the  list  of  delinquent  lands  and  lots,  which  shall 
be  made  out  in  numerical  order,  and  contain  all  the  information 
necessary  to  be  recorded,  at  least  five  days  before  the  commence¬ 
ment  of  the  term  at  which  application  for  judgment  is  to  be  made; 
which  book  shall  set  forth  the  name  of  the  owner,  if  known ;  the 
proper  description  of  the  land  or  lot;  the  year  or  years  for  which 
the  tax  or  special  assessments  are  due;  the  valuation  on  which 
the  tax  is  extended ;  the  amount  of  the  consolidated  and  other 
taxes  and  special  assessments ;  the  costs  and  total  amount  of 
charges  against  such  land  or  lot.  Said  book  shall  also  be  ruled  in 
columns,  so  as  to  show  the  amount  paid  before  the  rendition  of 
judgment;  the  amount  of  judgment,  and  a  column  for  remarks;  the 
amount  paid  before  sale  and  after  the  rendition  of  said  judgment; 
the  amount  of  sale,  amount  of  interest  or  penalty,  amount  of  costs, 
amount  forfeited  to  State,  date  of  sale,  acres  or  part  sold,  name  of 
purchaser,  amount  of  sale  and  penalty,  taxes  of  succeeding  years, 
interest  and  when  paid,  interest  and  costs,  total  amount  of  redemp¬ 
tion,  date  of  redemption,  by  whom  redeemed,  when  deed  executed, 
and  a  column  for  remarks,  or  receipt  of  redemption  money. 

Sec.  146.  On  the  first  day  of  the  term  at  which  judgment  on  delin¬ 
quent  lands  and  lots  is  prayed,  it  shall  be  the  duty  of  the  collector 
to  report  to  the  clerk  all  the  lands  or  lots,  as  the  case  may  be,  upon 
which  taxes  and  special  assessments  have  been  paid,  if  any,  from 
the  filing  of  the  list  mentioned  in  section  one  hundred  and  fifty-one 
up  to  that  time,  and  the  clerk  shall  note  the  fact  opposite  each 
tract  upon  which  such  payments  have  been  made.  The  collector, 
assisted  by  the  clerk,  shall  compare  and  correct  said  list,  and  shall 
make  and  subscribe  an  affidavit,  which  shall  be,  as  nearly  as  may 
be,  in  the  following  form; 

I . .  collector  of  the  county  of . .  do  solemnly  swear  (or  aflfirra, 

as  the  ease  may  be.)  that  the  foregoing  is  a  true  and  correct  list  of  the  delinquent  lauds 

and  lots  within  the  county  of  . upon  which  [  have  been  unable  to  collect  the 

taxes  (and  special  assessments,  interest  and  printer’s  fees,  if  any,)  charged  thereon,  as 
required  by  law,  for  the  year  or  years  therein  set  forth;  that  said  taxes  now  remain  du© 
and  unpaid,  as  1  verily  believe. 


35 


Said  affidavit  shall  be  entered  at  the  end  of  the  list,  and  signed 
by  the  collector. 

Sec.  147.  All  applications  for  judgment  and  order  of  sale  for, 
taxes  and  special  assessments  on  delinquent  lands  and  lots,  shall  be| 
made  at  the  June  term  of  the  county  court.  If,  from  any  cause, 
the  court  shall  not  be  holden  at  the  term  at  which  judgment  is' 
prayed,  or  if  at  such  term  the  judgment  shall  not  be  rendered,  the' 
cause  shall  stand  continued;  and  it  shall  not  be  necessary  to  re¬ 
advertise  the  list  or  notice  required  by  law  to  be  advertised,  before 
judgment  and  sale,  but  at  the  next  regular  term  thereafter  the  court 
shall  hear  and  determine  the  matter;  and  if  judgment  is  rendered, 
the  sale  shall  be  made  on  the  Monday  specified  in  the  notice,  as 
provided  in  section  138,  such  Monday  to  be  fixed  by  the  county 
collector,  in  the  notice.  If,  for  any  cause,  the  collector  is 
prevented  from  obtaining  judgment  at  said  term,  it  shall  be 
held  to  be  legal  to  obtain  judgment  at  any  subsequent  term  of. 
said  court ;  but  if  the  failure  arises  by  the  county  collector’s  not 
complying  with  any  of  the  requirements  of  this  act,  he  shall  be  held 
on  his  official  bond  for  all  damages  and  costs  occasioned  thereby : 
Provided,  that  any  such  failure  on  the  part  of  the  county  collector 
shall  not  be  allowed  as  a  valid  objection  to  the  collection  of  any  tax 
or  assessment,  or  to  a  rendition  of  judgment  against  any  delinquent 
lands  and  lots  included  in  his  application:  And  provided,  further, 
that  on  the  application  for  judgment  at  such  subsequent  term,  it 
shall  not  be  deemed  necessary  to  set  forth  or  establish  the  reasons 
of  such  failure. 

THE  JUDGMENT. 

Sec.  148.  The  court  shall  examine  said  list,  and  if  defense 
(specifying  in  writing  the  particular  cause  of  the  objection)  be  offered,  by 
any  person  interested  in  any  of  said  lands  or  lots,  to  the  entry  of 
judgment  against  the  same,  the  court  shall  hear  and  determine  the 
matter  in  a  summary  manner,  without  pleadings,  and  shall  pro¬ 
nounce  judgment  as  the  right  of  the  case  may  be.  The  court  shall 
give  judgment  for  such  taxes  and  special  assessments  and  penalties 
as  shall  appear  to  be  due,  and  such  judgment  shall  be  considered 
as  a  several  judgment  against  each  tract  or  lot,  or  part  of  a  tract 
or  lot,  for  each  kind  of  tax  or  special  assessment  included  therein ; 
and  the  court  shall  direct  the  clerk  to  make  out  and  enter  an  order 
for  the  sale  of  such  real  property  against  which  judgment  is  given, 
which  shall,  as  to  all  taxes  against  which  objections  have  not  been 
sustained,  be  substantially  in  the  following  form : 

Whereas,  duo  notice  has  be^^n  given  of  the  intended  application  for  a  judgment  against 
said  liui'ls  and  lots,  a  id  no  sufll  dent  detense  liaving  been  made  or  cause  shown  why 
judgnxMit  should  noi  be  entered  against  said  lands  and  lots  for  taxes  (special  assessments, 
if  ;iny,)  interest,  penalties  and  costs  due  and  unpaid  thereon  for  the  year  or  years  herein 
set  forth,  therefor^  it  is  considered  by  the  court  ttiat  judgment  be  and  is  hereby  entered 
against  the  aforesaid  tract  or  tracts,  or  lots  of  land,  or  r)a  ts  of  tracts  or  lots,  as  the  case 
may  bf\  in  favor  of  the  People  of  the  State  of  Illinois,  for  t  he  sura  annexed  to  each,  being 
the  amount  of  taxes  (  uid  special  as«es-^menls.  if  any.)  interest,  penalties  and  costs  due 
sevorallv  thereon;  and  it  is  ordered  by  the  court  that  tlie  said  several  tracts  of  land,  or  so 
much  of  eacii  of  them  as  shall  be  sulU  dent  to  satisfy  the  amount  of  taxes  (and  special  as¬ 
sessments,  if  any,)  iuierest,  penalties  and  costs  annexed  to  them  soverally,  be  sold  as  the 
law  d.rects. 

Said  order  shall  be  signed  by  the  judge.  In  all  judicial  proceed¬ 
ings  of  any  kind,  for  the  collection  of  taxes  and  special  assessments, 
all  amendments  may  be  made  which  by  law  could  be  made  in  any 


36 


personal  action  pending  in  such  court,  and  no  assessment  of  prop¬ 
erty  or  charge  for  any  of  said  taxes  shall  be  considered  illegal  on 
account  of  any  irregularity  in  tdie  tax  list  or  assessment  rolls,  or  on 
account  of  the  assessment  rolls  or  tax  lists  not  having  been  made, 
completed  or  returned  within  the  time  required  by  law,  or  on  account 
of  the  property  having  been  charged  or  listed  in  the  assessment  or 
tax  list  without  name,  or  in  any  other  name  than  that  of  the  right¬ 
ful  owner;  and  no  error  or  informality,  or  defective  exercise  of  power 
in  the  proceedings  of  any  of  the  officers  connected  with  the 
assessment,  levying  or  collecting  of  the  taxes,  not  affecting  the 
substantial  justice  of  the  tax  itself,  shall  vitiate  or  in  any  manner 
affect  the  tax  or  tlie  assessment  thereof;  and  any  irregularity  or  in¬ 
formality  in  the  assessment  rolls  or  tax  lists,  or  in  any  of  the  pro¬ 
ceedings  connected  with  the  assessment  or  levy  of  such  taxes,  or  any 
omission  or  defective  act  of  any  officer  or  officers  connected  with  the 
assessment  or  levying  of  such  taxes,  may  be,  in  the  discretion  of  the 
court,  corrected,  supplied  and  made  to  conform  to  law  by  the  court, 
or  by  the  person  (in  the  presence  of  the  court)  from  whose  neglect 
or  default  the  same  was  occasioned. 

Sec.  149.  Any  judgment  for  the  sale  of  real  estate  for  delinquent 
taxes,  rendered  after  the  passage  of  this  act,  except  as  otherwise  pro¬ 
vided  in  this  section,  shall  estop  all  panies  from  raising  any  objec¬ 
tions  thereto,  or  to  a  tax  title  based  thereon,  which  existed  at  or 
before  the  rendition  of  such  judgment,  and  could  have  been  presented 
as  a  defense  to  the  application  for  such  judgment  in  the  court  wherein 
the  same  was  rendered ;  and  as  to  all  such  questions  the  judgment 
itself  shall  be  conclusive  evidence  of  its  regularity  and  validity  in  all 
collateral  proceedings,  except  in  cases  where  the  tax  or  special 
assessments  have  been  paid  or  the  real  estate  was  not  liable  to 
the  tax  or  assessment. 

Sec.  150.  Appeals  from  the  judgment  of  the  court  may  be  taken 
during  the  same  term  to  the  Supreme  Court,  on  the  party  praying 
an  appeal  executing  a  bond  to  the  People  of  the  State  of  Illinois, 
with  two  or  more  sureties  to  be  approved  by  the  court,  in  some 
reasonable  amount  to  be  fixed  by  the  court,  conditioned  that  the 
appellant  will  prosecute  his  said  appeal  with  effect,  and  will  pay 
the  costs  which  may  finally  be  adjudged  in  the  case.  But  no 
appeal  shall  be  allowed  from  any  judgment  for  the  sale  of  lands  or 
lots  for  taxes,  nor  shall  any  writ  of  error  to  reverse  such  judgment 
operate  as  a  supersedeas,  unless  the  party  praying  such  appeal  or 
desiring  such  writ  of  error  shall,  before  taking  such  an  appeal  or 
suing  out  such  writ  of  error,  deposit  with  the  county  collector  an 
amount  of  money  equal  to  the  amount  of  the  judgment  and  costs. 
If,  in  case  of  an  appeal  or  suing  out  a  writ  of  error,  the  judgment 
shall  be  affirmed  in  whole  or  in  part,  the  Supreme.  Court  shall 
enter  judgment  for  the  amount  of  taxes,  with  damages  not  to  ex¬ 
ceed  ten  per  cent.,  and  order  that  the  amount  deposited  with  the 
collector,  as  aforesaid,  or  so  much  thereof  as  may  be  necessary, 
shall  be  credited  upon  the  judgment  so  rendered,  and  execution  shall 
issue  out  of  the  Supreme  Court  for  the  balance  of  said  judgment, 
damages  and  costs.  The  clerk  of  the  Supreme  Court  shall  trans¬ 
mit  to  the  said  county  collector  a  certified  copy  of  the  order  of 
affirmance,  and  it  shall  be  the  duty  of  the  collector,  upon  receiving 


the  same,  to  apply  so  much  of  the  amount  deposited  with  him,  as 
aforesaid,  as  shall  be  necessary  to  satisfy  the  amount  of  the  judg¬ 
ment  of  the  Supreme  Court,  and  to  account  for  the  same  as  col¬ 
lected  taxes.  If  the  judgment  of  the  county  court  shall  be  reversed 
and  the  cause  remanded  for  a  rehearing,  and  if  upon  the  rehearing 
judgment  shall  be  rendered  for  the  sale  of  the  lands  or  lots  for 
taxes,  or  any  part  thereof,  and  such  judgment  be  not  appealed 
from,  or  a  writ  of  error  prosecuted  with  supersedeas  issued  thereon, 
as  herein  provided,  the  clerk  of  the  county  court  shall  certify  to  the 
county  collector  the  amount  of  such  judgment,  and  thereupon  it 
shall  be  the  duty  of  the  county  collector  to  certify  to  the  county 
clerk  the  amount  deposited  with  him,  as  aforesaid,  and  the  county 
clerk  shall  credit  'the  said  judgment  with  the  amount  of  such 
deposit,  o-r  so  much  thereof  as  will  satisfy  the  judgment,  and  the 
county  collector  shall  be  chargeable  with,  and  accountable  for,  the 
amount  so  credited,  as  collected  taxes.  Nothing  herein  contained 
shall  be  construed  as  requiring  an  additional  deposit  in  case  of 
more  than  one  appeal  or  writ  of  error  being  prosecuted  in  said  pro¬ 
ceedings.  If,  upon  a  final  hearing,  judgment  shall  be  refused  for 
the  sale  of  lands  or  lots  for  the  taxes,  or  any  part  thereof,  the  col¬ 
lector  shall  pay  over  to  the  party  who  shall  have  made  said  deposit, 
or  his  legally  authorized  agent  or  representatives,  the  amount  of 
the  deposit,  or  so  much  thereof  as  shall  remain  after  the  satisfac¬ 
tion  of  the  judgment  against  the  premises  in  respect  of  which  such 
deposit  shall  have  been  made. 

Sec.  151.  If  judgment  is  rendered  by  any  court,  at  any  time, 
against  any  lands  or  lots,  for  any  tax  or  special  assessment,  the 
county  collector  shall,  after  publishing  a  notice  for  sale,  in  compli¬ 
ance  with  the  requirements  of  section  138,’ proceed  to  execute  such 
judgment  by  the  sale  of  lots  and  lands  against  which  such  judg¬ 
ment  has  been  rendered :  Provided,  hoivevcr,  that  in  case  of  an  appeal 
from  any  such  judgment,  the  collector  shall  not  sell  until  such  ap¬ 
peal  is  disposed  of. 

Sec.  152.  Any  person  owning  or  claiming  lands  or  lots  upon  which 
judgment  is  prayed,  as  provided  in  this  act,  may,  in  person  or  by 
agent,  pay  the  taxes,  special  assessments,  interest  and  costs  due 
thereon,  to  the  county  collector  of  the  county  in  which  the  same  are 
situated,  at  any  time  before  sale. 

THE  PROCESS. 

Sec.  153.  On  the  day  advertised  for  the  sale,  the  county  clerk,  as¬ 
sisted  by  the  collector,  shall  carefully  examine  said  list  upon  which 
judgment  has  been  rendered,  and  see  that  all  payments  have  been 
properly  noted  thereon,  and  said  clerk  shall  make  a  certificate  to  be 
entered  on  said  record,  following  the  order  of  court,  that  such 
record  is  correct,  and  that  judgment  was  rendered  against  the  prop¬ 
erty  therein  mentioned  for  the  taxes,  interest  and  costs  due  thereon, 
which  certificate  shall  be  attested  by  the  clerk  under  seal  of  the 
court,  which  record,  so  certified,  shall  be  the  process  on  which  all 


38 


real  property  or  any  interest  therein  shall  be  sold  for  taxes,  special 
assessments,  interest  and  costs  due  thereon,  and  may  be  substantially 
in  the  following  form : 

I . - . clerk  of  the  county  court  in  and  for  the  countv 

. . .  ...do  hereby  certify  that  the  foregroing  is  a  true  and  correct  record  of 

the  delinquent  real  estate  in  said  county,  against  which  judgment  and  order  of  sale  was 

duly  entered  in  the  county  court  of  said  county,  on  the . day  of .  18 

for  the  amount  of  the  taxes,  special  assessments,  interest  and  costs  due  severally  Thereon 
as  therein  set  forth,  and  that  the  judgment  and  order  of  court  in  relation  thereto  fully 
appears  on  said  record. 


THE  SALE. 

Sec.  154.  The  county  clerk,  in  person  or  by  deputy,  shall  attend 
all  sales  of  real  estate  for  taxes,  made  by  the  collector,  and  shall 
assist  at  the  same. 

Sec.  155.  When  any  tract  or  lot  shall  be  sold,  it  shall  be  the 
duty  of  the  clerk  to  enter  on  the  record  aforesaid,  the  quantity  sold 
and  the  name  of  the  purchaser,  opposite  such  tract  or  lot,  in  the 
blank  columns  provided  for  that  purpose ;  and  when  any'  such  prop¬ 
erty  shall  be  redeemed  from  sale,  the  clerk  shall  enter  the  name  of 
the  person  redeeming,  the  date  and  the  amount  of  redemption,  in  the 
proper  column. 

Sec.  156.  All  tracts  or  lots  forfeited  to  the  State  at  such  sale, 
as  hereinafter  provided,  shall  be  noted  on  said  record. 

Sec.  157.  The  collector,  in  person  or  by  deputy,  shall  attend  at 
the  court  house  in  his  county  on  the  day  specified  in  the  notice  for 
the  sale  of  real  estate  for  taxes,  and  then  and  there,  between  the 
hours  of  ten  o’clock  in  the  forenoon  and  four  o’clock  in  the  after¬ 
noon,  proceed  to  offer  for  sale,  separately  and  in  consecutive  order, 
each  tract  of  land  or  town  or  city  lot  in  the  said  list  on  which  the 
taxes,  special  assessments,  interest  or  costs  have  not  been  paid. 
The  sale  shall  be  continued  from  day  to  day  until  all  the  tracts  or 
lots  in  the  delinquent  list  shall  be  sold  or  offered  for  sale. 

Sec.  158.  The  person  at  such  sale  offering  to  pay  the  amount 
due  on  each  tract  or  lot  for  the  least  undivided  interest  thereof, 
shall  be  the  purchaser  of  such  interest. 

Sec,  159.  Every  tract  or  lot  so  offered  at  public  sale,  and  not 
sold  for  want  of  bidders,  shall  be  forfeited  to  the  State  of  Illinois. 

Sec.  160.  If  any  collector,  by  himself  or  deputy,  shall  fail  to 
attend  any  sale  of  lands  or  lots  advertised  according  to  the  provis¬ 
ions  of  this  act,  and  make  sale  thereof  as  required  by  law,  he  shall 
be  liable  to  pay  the  amount  of  taxes,  special  assessments  and  costs 
due  upon  the  lands  or  lots  so  advertised.  Said  collector  may  after¬ 
wards  advertise  and  sell  such  delinquent  property  to  reimburse  him¬ 
self  for  the  amount  advanced  by  him ;  but  at  no  such  sale  shall 
there  be  any  property  forfeited  to  the  State. 

Sec.  161.  No  sale  of  real  estate  for  taxes  shall  be  considered  in¬ 
valid  on  account  of  the  taxes  having  been  charged  in  any  other 
name  than  that  of  the  rightful  owner. 

Sec.  162.  The  person  purchasing  any  tract  or  lot,  or  any  part 
thereof,  shall  forthwith  pay  to  the  collector  the  amount  chaiged  on 
such  tract  or  lot,  and,  on  failure  so  to  do,  the  said  tract  or  lot  shall 


39 


1 1)6  again  offered  for  sale  in  the  same  manner  as  if  no  such  sale 
had  been  made ;  and  in  no  case  shall  the  sale  be  closed  until  pay¬ 
ment  is  made,  or  the  tract  or  lot  again  offered  for  sale. 

Sec.  163.  The  county  clerk,  on  being  requested  so  to  do,  shall 
make  out  and  deliver  to  the  purchaser  of  any  lands  or  lots  sold  as 
aforesaid,  a  certihcate  of  purchase,  to  be  countersigned  by  the  col¬ 
lector,  describing  the  land  or  lot  sold,  or  interest  therein,  as  the 
same  was  described  in  the  delinquent  list,  the  date  of  such  sale,  the 
amount  of  taxes,  special  assessments,  interest  and  costs  for  which 
the  same  was  sold,  and  that  payment  has  been  made  therefor.  If 
any  person  shall  become  the  purchaser  of  more  than  one  tract  or 
lot,  he  may  have  the  wdiole  or  one  or  more  of  them  included  in  one 
certificate.  Such  certificate  of  purchase  shall  be  assignable  by  in¬ 
dorsement,  and  an  assignment  thereof  shall  vest  in  the  assignee,  or 
his  legal  representatives,  all  the  right  and  title  of  the  original  pur¬ 
chaser. 

Sec.  164.  When  any  county,  city,  town,  village  or  school  district  is 
entitled  to  any  part  of  the  taxes  or  special  assessments  for  which 
any  real  property  is  offered  for  sale  under  this  act,  as  delinquent 
lands  or  lots,  it  shall  be  lawful  for  such  county,  city,  town,  village 
or  school  district  to  purchase  said  real  estate ;  and  by  its  agents  or 
officers  give  notice,  and  make  the  necessary  affidavit  for  obtaining 
a  deed  under  such  purchase,  and  may  acquire  title  to  the  real  estate 
so  purchased,  and  convey  the  same,  as  individuals  may  do :  Fro- 
mcled,  every  county,  city,  town,  village  and  school  district  acquiring 
title  to  any  real  estate  under  this  section,  if  the  same  be  not  other¬ 
wise  disposed  of,  shall,  at  least  once  in  each  year,  offer  it  at 
public  sale,  for  cash.  The  time,  place,  and  terms  of  sale  shall  be 
advertised  as  in  case  of  sheriff’s  sale  of  real  estate  under  execution. 

Sec.  165.  Whenever  it  shall  be  made  to  appear,  to  the  satisfac¬ 
tion  of  the  county  clerk,  that  any  tract  or  lot  was  sold  which  was 
mot  subject  to  be  taxed,  or  upon  which  taxes  or  special  assessments 
had  been  paid  previous  to  the  sale,  he  shall  make  an  entry  oppo¬ 
site  to  such  tracts  or  lots,  in  the  tax  judgment  sale  and  redemption 
record,  that  the  same  was  erroneously  sold,  and  such  entry  shall  be 
prima  facie  evidence  of  the  fact  therein  stated. 

Sec.  166.  The  county  clerk  is  hereby  required  to  make  an  index 
to  tax  sale  records  in  a  book,  which  shall  be  furnished  by  the 
-county;  which  index  shall  be  kept  in  the  county  clerk’s  office  as  a 
public  record,  open  to  the  inspection  of  all  persons  during  office 
hours. 

Sec.  167.  The  county  clerk  shall,  within  twenty  days  after  any 
sale  for  taxes,  make  out  and  transmit  to  the  Auditor  a  transcript 
of  the  sales,  which  shall  be  written  on  blanks  to  be  furnished  by 
the  Auditor.  The  clerk  shall  certify  to  the  correctness  of  said 
transcript,  under  the  seal  of  his  office.  Said  list  shall  not  include 
any  tracts  or  lots  forfeited  to  the  State  at  such  sale.  The  county 
clerk,  for  failure  to  make  out,  furnish  or  forward  said  list,  as  herein 
required,  shall  be  deemed  guilty  of  a  misdemeanor,  and  on  convic¬ 
tion  thereof,  be  fined  in  any  sum  not  less  than  three  hundred  dol¬ 
lars  nor  more  than  five  hundred  dollars. 


40 


THE  REDEMPTION. 

Sec.  168.  Real  estate,  or  any  interest  therein,  sold  under  the 
provisions  of  this  act,  may  be  redeemed  by  any  person  at  any  lime 
before  the  expiration  of  two  years  from  the  date  of  the  sale,  by  pay¬ 
ment,  in  any  money  receivable  for  taxes,  to  the  county  clerk  of  the 
proper  county,  the  amount  for  which  the  same  was  sold,  with  interest 
thereon  at  the  rate  of  twenty-five  per  cent,  per  annum  from  the  day 
of  the  sale :  Frovided,  that  no  redemption  shall  be  allowed  for  less 
than  the  amount  of  the  purchase  money  and  ten  per  cent,  thereof 
in  addition  thereto.  And  the  person  redeeming  shall,  in  addition  to 
the  redemption  money,  also  pay  the  clerk  the  amount  of  all  taxes 
and  special  assessments  accramg  upon  the  land  after  such  sale, 
paid  by  the  purchaser  thereat,  or  his  assignee,  with  interest  thereoo 
at  the  rate  of  ten  per  cent,  per  annum  from  the  date  of  the  pay¬ 
ment  of  any  such  tax  or  special  assessment.  If  the  real  property 
of  any  minor,  idiot  or  insane  person  be  sold  for  non-payment  of  any 
taxes  or  special  assessments,  and  the  same  is  not  redeemed  as  above 
provided,  it  may  be  redeemed  at  any  time  wdthin  one  year  after  the 
disability  of  the  owner  is  removed,  by  the  ow’ner  or  his  legal  repre¬ 
sentative,  by  paying,  first,  the  amount  for  which  the  land  was  sold, 
wdth  interest  thereon  at  the  rate  of  twenty  per  cent,  per  annum  for 
two  years,  and  at  the  rate  of  ten  per  cent,  per  annum  thereafter 
until  the  redemption;  and  second,  all  the  taxes  and  assessments 
paid  by  the  purchaser  at  the  tax  sale  after  the  sale,  with  interest 
thereon  at  the  rate  of  ten  per  cent,  per  annum.  Any  redemption 
made  hereunder  shall  inure  to  the  benefit  of  the  owner  of  the  land 
redeemed,  who  shall  be  liable  to  the  party  redeeming  for  the  amount 
of  the  redemption  money. 

Sec.  169.  If  the  purchaser  of  any  real  estate  sold  for  any  tax  or 
special  assessment,  or  his  assignee,  shall  suffer  the  same  to  be  for¬ 
feited  to  the  State,  or  again  sold  for  any  tax  or  special  assessment 
before  the  expiration  of  two  years  from  the  date  of  the  sale  to  him, 
he  shall  thereby  lose  and  forfeit  all  right  to  a  deed  for  the  property, 
and  a  return  of  any  part  of  the  purchase  money  or  taxes  paid  by 
him  on  such  property.  And  the  sale  thereof  and  certificate  of  pur¬ 
chase  shall  thence  be  held  invalid,  and  any  deed  made  thereunder 
shall  be  utterly  void.  The  property,  if  sold,  may  be  redeemed  from 
the  last  sale  as  provided  for  in  the  preceding  section. 

Sec.  170.  The  receipt  of  the  redemption  money  of  any  tract  of 
land  or  lot,  or  any  interest  therein,  by  any  purchaser,  or  the  return 
of  the  certificate  of  purchase  for  cancellation,  shall  operarte  as  a  re¬ 
lease  of  all  the  claim  to  such  tract  or  lot  under  or  by  virtue  of  the 
purchase. 

THE  deed. 

Sec.  171.  Hereafter  no  purchaser  of  any  land,  town  or  city  lot, 
or  interest  therein,  at  any  sale  of  lands  or  lots,  or  interest 
therein,  for  taxes  or  special  assessments,  made  under  the  laws 
of  this  State,  or  his  assignee  or  legal  representative,  shall  bo 
entitled  to  a  deed  for  lands  or  lots  so  purchased,  until  the  following  con¬ 
ditions  have  been  complied  with,  to-wit :  Such  purchaser,  assignee  or 
legal  representative  shall  serve  or  cause  to  be  served  a  written  or 
printed,  or  partly  written  or  partly  printed,  notice  of  such  purchase  on 
every  person  in  actual  possession  or  occupancy  of  such  land  or  lot ; 


41 


also  the  person  in  whose  name  the  same  was  taxed  or  specially  as- 
sessed,  if,  upon  diligent  inquiry,  he  or  she  can  be  found  in  the 
county ;  also,  the  owners  of  or  parties  interested  in  said  land  or  lot, 
if  they  can,  upon  diligent  inquiry,  be  found  in  the  county,  at  least 
three  months  before  the  expiration  of  the  time  of  redemption  on  such 
sale;  in  which  notice  he  shall  state  wdien  he  purchased  the  land  or 
lot,  in  whose  name  taxed,  the  description  of  tiie  land  or  lot  he  has 
purchased,  for  what  year  taxed  or  specially  assessed,  and  when  the 
time  of  redemption  will  expire ;  which  notice  shall  be  served  by  the 
sheriff,  coroner,  or  any  constable  of  the  proper  county,  by  deliver¬ 
ing  a  true  copy  thereof,  in  person,  to  the  party  or  parties  to  be 
notified,  wdthin  the  time  above  prescribed,  and  he  shall  make  a 
proper  return  on  the  original  notice  of  such  service,  showing  the 
time  and  manner  of  the  service,  and  upon  whom  served ;  which  re- 
turn  shall  be  prima  facie  evidence  of  the  facts  therein  stated.  If 
no  person  is  in  possession  or  occupancy  of  such  land  or  lot,  and  the 
person  in  whose  name  the  same  was  taxed  or  specially  assessed, 
upon- diligent  inquiry,  which  shall  be  made  by  the  purchaser,  his 
assignee  or  the  agent  of  either,  cannot  be  found  in  the  county,  or 
the  owners  of  or  parties  interested  in  said  land  or  lot,  or  their 
agents  in  charge  of  the  same,  upon  diligent  inquiry,  cannot  be  found 
in  the  county,  then  such  person  or  his  assignee  shall  publish  such 
notice  in  some  new^spaper  printed  in  such  county,  and  if  no  news¬ 
paper  is  printed  in  said  county,  then  in  the  newspaper  that  is  pub¬ 
lished  in  this  State  nearest  to  the  county  seat  of  the  county  in 
which  such  land  or  lot  is  situated,  which  notice  shall  be  inserted 
three  times,  the  first  time  not  more  than  five  months  and  the  last 
time  not  less  than  three  months,  before  the  time  of  rede-mption 
shall  expire :  Prosidecl,  hoivever,  that  if  the  owners  of  said  land  or 
lot,  or  the  parties  interested  therein,  cannot  be  found  in  the  county, 
and  the  person  in  the  actual  occupancy  is  tenant  to  or  is  in  pos¬ 
session  under  the  owner  or  party  interested  therein,  then  service  of 
said  notice  upon  such  tenant  or  occupant  shall  be  deemed  service 
upon  the  owner  or  party  interested :  And  provided,  further, 
that  if  the  owners  or  parties  interested  are  unknown  to  such  pur¬ 
chaser  or  his  assignee,  after  such  diligent  inquiry,  then  the  said 
publication,  as  to  them,  may  be  to  the  unknown  owner  or  parties 
interested. 

Sec.  172.  Every  such  purchaser,  assignee  or  legal  representative,  by 
himself  or  agent,  shall,  before  he  shall  be  entitled  to  a  deed,  make  an  affi¬ 
davit  of  his  having  complied  with  the  conditions  of  the  foregoing  section, 
stating  particularly  the  facts  reked  on  as  such  compliance,  which 
affidavit  shall  be  delivered  to  the  person  authori;:ed  by  law  to  execute 
such  tax  deed,  and  which  shall  by  him  be  filed  with  the  officer 
having  custody  of  the  record  of  the  lands  and  lots  sold  for  taxes 
and  entries  of  redemption  in  the  county  where  such  lands  or  lots 
shall  lie,  to  be  by  such  officer  entered  on  the  records  of  his  office 
and  carefully  preserved  among  the  files  of  his  office,  and  which 
record  or  affidavit  shall  be  jirima  facie  evidence  that  such  notice 
has  been  given.  The  clerk  shall  be  entitled  to  the  same  fee  for 
recording  the  same  that  may  be  allowed  by  law  for  recording  deeds. 
Any  person  swearing  falsely  in  such  affidavit  shall  be  deemed  guilty 
of  perjury,  and  punished  accordingly. 


42 


Seo.  173.  In  case  any  person  sball  be  compelled  to  publish 
such  notice  in  a  newspaper,  then  before  any  person  who  may  have 
a  right  to  redeem  such  lands  or  lots  from  such  sale  shall  be  per¬ 
mitted  to  ledeem,  he  shall  pay  the  officer  or  person  who  by  law  is 
authorized  to  receive  such  redemption  money,  the  amount  paid  for 
printer’s  fee  for  publishing  such  notice,  and  in  case  of  personal  service 
he  shall  also  pay  the  fees  of  the  officer  for  serving  the  notice,  not  ex¬ 
ceeding  one  dollar,  and  printer’s  fee  for  publishing  such  notice,  for  the 
use  of  the  person  compelled  to  publish  such  notice  as  aforesaid.  The 
fee  for  such  publication  shall  not  exceed  one  dollar  for  each  tract 
or  lot  contained  in  such  notice. 

Sec.  174.  At  any  time  after  the  expiration  of  two  years  from 
date  of  sale  of  any  real  estate  for  taxes  or  special  assessments,  if 
the  same  shall  not  have  been  redeemed,  the  county  clerk,  on  re¬ 
quest,  and  on  the  production  of  the  certificate  of  purchase,  and 
upon  compliance  with  the  three  preceding  sections,  shall  execute 
and  deliver  to  the  purchaser,  his  heirs  or  assigns,  a  deed  of  convey¬ 
ance  for  the  real  estate  described  in  such  certificate. 

Sec.  175.  When  any  person  shall  'hold  more  than  one  certificate 
of  purchase  made  at  the  same  sale,  and  for  the  same  year's  tax  or  special 
assessment,  the  clerk  shall,  on  the  request  of  the  holder  of  such 
-certificates,  include  as  many  tracts  or  lots  described  therein  in  the 
deed  of  conveyance  as  such  person  may  desire,  and  for  which  deed 
the  county  clerk  shall  have  a  fee  of  fifty  cents  for  each  certificate 
embraced  therein :  Provided,  that  no  greater  fee  than  three  dollars 
shall  be  charged  upon  any  one  deed. 

Sec.  176.  The  deed  so  made  by  the  county  clerk  under  the 
official  seal  of  his  office  shall  be  recorded  in  the  same  manner  as 
other  conveyances  of  real  estate,  and  shall  vest  in  the  grantee,  his 
heirs  and  assigns,  the  title  of  the  property  therein  described  without 
further  acknowledgment  or  evidence  of  such  conveyance,  and  said 
conveyance  shall  be  substantially  in  the  following  form: 

STATE  OF  ILLINOIS.  I 

. County,  j  ^  * 

Whereas,  at  a  public  sale  of  real  estate  for  the  non-payment  of  taxes,  made  in  the 

-county  aforesaid,  on  the . day  of . .  A.  D.  18  ,  the  following  described  real  estate 

was  sold,  to- wit:  (hero  place  description  of  real  estate  conveyed);  and  whereas,  the  same 
not  having  been  redeemed  from  said  sale,  and  it  appearing  that  the  holder  of  the  certifl- 
•cate  of  purchase  of  said  real  estate  has  complied  with  the  laws  of  the  State  of  Illinois 
necessary  to  entitle  (insert  him,  her  or  them)  to  a  deed  for  said  real  estate:  Now,  therefore, 
know  ye,  that  I, . county  clerk  of  said  county  of . .  in  consideration  of  the 

g remises  and  by  yirtue  of  the  statutes  of  the  State  of  Illinois  in  such  cases  provided,  do 
ereby  convey  unto . .  his  heirs  and  assigns,  forever,  the  said  real  estate  hereinbe¬ 

fore  described,  subject,  however,  to  any  redemption  provided  by  law. 

Given  under  my  hand  and  the  seal  of  our  court  this . day  of . A.  D.  18.. 

. County  Clerk. 

Sec.  177.  Deeds  executed  by  the  county  clerk,  as  aforesaid,  shall 
be  prlma  facie  evidence,  in  all  controversies  and  suits  in  relation  to 
the  right  of  the  purchaser,  his  heirs  or  assigns  to  the  real  estate 
thereby  conveyed,  of  the  following  facts :  First,  That  the  real  estate 
conveyed  was  subject  to  taxation  at  the  time  the  same  was  assessed, 
and  had  been  listed  and  assessed  at  the  time  and  in  the  manner  requirecl 
by  law.  Second,  That  the  taxes  or  special  assessments  were  not 
paid  at  any  time  before  the  sale.  Third,  That  the  real  estate  con¬ 
veyed  had  not  been  redeemed  from  the  sale  at  the  date  of  the  deed. 
Fourth,  That  the  real  estate  was  advertised  for  sale  in  the  manner 


43 


and  for  the  length  of  time  required  by  law.  Fifth,  That  the  real 
estate  was  sold  for  taxes  or  special  assessments,  as  stated  in  the 
deed.  Sixth,  That  the  grantee  in  the  deed  was  the  purchaser  or 
assignee  of  the  purchaser.  Seventh,  That  the  sale  was  conducted  in 
the  manner  required  by  iaw.  Provided,  that  any  judgment  or  decree 
of  court,  setting  aside  any  tax  deed  procured  under  this  act,  shall  pro¬ 
vide  that  the  claimant  shall  pay  to  the  party  holdiog  such  tax  deed  all 
taxes  and  legal  costs,  together  with  all  penalties,  as  provided  by  law, 
as  it  shall  appear  the  holder  of  such  deed,  or  his  assignors,  shall  have 
properly  paid  or  be  entitled  to  in  procuring  such  deed,  before  such 
■claimant  shall  have  the  benefit  of  such  judgment  or  decree. 

Sec.  178.  Unless  the  holder  oh  the  certificate  for  real  estate 
purchased  at  any  tax  sale  under  this  act,  takes  out  the  deed  as 
entitled  by  law,  and  files  the  same  for  record  within  one  year  from 
and  after  the  time  for  redemption  expired,  the  said  certificate  or 
deed,  and  the  sale  on  which  it  is  based,  shall,  from  and  after  the 
expiration  of  such  one  year,  be  absolutely  null.  If  the  holder  of 
such  certificate  shall  be  prevented  from  obtaining  such  deed  by 
injunction  or  order  of  any  court,*  or  by  the  refusal  of  the  clerk  to 
execute  the  same,  the  time  he  is  so  prevented  shall  be  excluded 
from  the  computation  of  such  time.  And  in  all  cases  where  a  deed 
is  made  more  than  one  year  after  the  time  for  redemption  has 
expired  it  shall  be  the  duty  of  the  clerk  making  the  same  to  recite 
briefly  therein  the  cause  of  such  delay,  and  also  enter  the  same  on 
the  certificate  of  purchase.  And  if  it  clearly  appears,  from  the 
recitals  therein,  that  the  delay  in  taking  out  the  deed  was  occa¬ 
sioned  by  one  or  more  of  the  causes  above  specified,  such  recitals 
shall  be  deemed  prima  facie  evidence  that  the  party  was  lawfully 
entitled  to  the  deed.  But  all  tax  deeds  executed  more  than  one 
year  after  the  time  of  redemption  expires,  unless  they  contain  such 
recitals,  shall  be  absolutely  void. 

SETTLEMENTS. 

Sec.  179.  Town  and  district  collectors  shall,  every  thirty  days, 
when  required  to  do  so  by  the  proper  authorities  of  incorporated 
towns,  cities  and  villages,  road  and  school  districts,  for  which  any 
tax  is  collected,  render  to  said  authorities  a  statement  of  the  amount 
of  each  kind  of  tax  collected  for  the  same,  and  at  the  same  time 
pay  over  to  such  authorities  the  amount  so  shown  to  be  collected. 

Sec.  180.  Such  town  and  district  collectors  shall,  every  thirty 
days,  render  a  similar  account  of  the  State  and  county  taxes  to 
the  county  collectors,  and  at  the  same  time  pay  over  the  amount  of 
such  taxes  to  said  county  collector. 

Sec.  181.  Said  town  and  district  collectors  shall  pay  over  the 
tow'n,  road,  school  and  other  local  taxes,  as  may  be  directed  in  the 
warrant  attached  to  the  collector’s  book. 

Sec.  182.  Each  town  and  district  collector  shall  make  final  set¬ 
tlement  for  the  towmship,  district,  city,  village  and  town  taxes 
charged  in  the  tax  books,  at  or  before  the  time  fixed  in  this  act  for 
paying  over  and  making  final  settlement  for  State  and  county  taxes 
collected  by  them.  In  such  settlements  said  collectors  shall  be  en¬ 
titled  to  credit  for  the  amount  of  their  commissions  on  the  amount 
collected,  and  for  the  amohnt  uncollected  on  the  tax  books,  as  may 
be  determined  by  the  settlement  with  the  county  collector. 


44 


Sec.  183.  The  officer  to  whom  any  such  moneys  may  be  paid, 
under  the  preceding  sections,  shall  deliver  to  the  collector  duplicate 
receipts  therefor. 

Sec.  184.  Town  and  district  collectors  shall  return  the  tax  books 
and  make  final  settlement  for  the  amount  of  taxes  placed  in  their 
hands  for  collection,  on  or  before  the  tenth  day  of  March  next  after 
receiving  the  tax  books :  Provided,  that  the  county  collector  may, 
prior  to  said  day,  notify,  in  WTiting,  the  several  town  or  district 
collectors  upon  what  day,  within  twenty  days  after  the  tenth  day 
of  March,  they  shall  appear  at  his  office  and  make  final  settlement ; 
and  any  collector  refusing  or  neglecting  to  comply  with  the  terms 
of  this  section  shall  be  liable  to  a  penalty  of  $25  a  day  for  every 
day  he  is  in  default,  to  be  recovered  in  the  name  of  the  people,  in 
any  court  of  competent  jurisdiction;  and  it  shall  be  the  duty  of  the 
county  collector  to  enforce  such  penalties.  And  they  shall,  at  the 
same  time,  deliver  the  tax  books  to  the  county  collector.  There 
shall  be  set  down  in  proper  columns,  opposite  each  assessment  of 
real  or  personal  property,  the  amount  of  tax  paid,  the  amount 
unpaid,  the  date  of  payment  and  by  whom  paid.  There  shall  also 
be  set  down  opposite  to  each  unpaid  amount  of  tax  on  personal 
property,  the  cause  of  failure  to  collect  the  same. 

Sec.  185.  When  such  tax  books  are  returned  to  the  county 
collector,  all  the  columns  therein  shall  be  accurately  footed  up,  and 
a  summary  thereof  added  showing  the  amount  of  each  description 
of  tax  collected,  and  the  disposition  made  thereof.  The  collector  shall 
file  therewith  the  proper  vouchers  for  all  credits  claimed  by  him. 
He  shall  also  file  statement,  under  oath,  that  the  amounts  returned 
in  his  book  as  unpaid,  are  still  unpaid;  that  he  has  used  due  dili¬ 
gence  to  collect  all  taxes  on  personal  property ;  and  that  the 
causes  of  delinquency  and  error  noted  are  true  and  correct.  Upon 
the  filing  of  said  book,  the  county  collector  shall  allow  the  town 
or  district  collector  credit  for  the  amount  of  taxes  remaining  unpaid. 
He  shall  also  credit  him  with  all  payments  properly  made  by  him, 
and  for  which  proper  vouchers  are  filed,  and  with  the  commissions 
to  which  he  is  by  law  entitled. 

Sec.  186.  Each  town  or  district  collector  shall  particularly  note, 
in  his  returns  to  the  county  collector,  all  cases  of  personal  prop¬ 
erty  tax  that  he  was  unable  to  collect,  which  can  be  made  from 
real  estate  of  the  persons  owing  such  tax. 

Sec.  187.  If  the  town  or  district  collector  shall  fail  to  appear 
and  make  final  settlement,  or  pay  over  the  amount  in  his  hands 
when  required  in  this  act,  the  county  collector  shall  forthwith  cause 
the  bond  of  such  collector  to  be  put  in  suit,  and  recovery  may  be 
had  thereon  for  the  sum  due  for  all  taxes  and  special  assessments, 
and  twenty-five  per  cent,  thereon  as  damages,  with  costs  of  suit. 

Sec.  188.  Upon  the  final  settlement  of  the  amount  of  taxes 
directed  to  be  collected  by  any  collector,  in  any  of  the  towns  or 
districts  in  this  State,  the  county  collector  shall,  if  requested,  give 
to  such  collector,  or  any  of  his  securities,  a  satisfaction  piece,  in 
writing. 

Sec.  189.  Such  satisfaction  piece  may  be  recorded  in  the  re¬ 
corder’s  office,  and  when  so  recorded  shall  operate  as  a  discharge 


45 


of  the  securities  as  to  such  taxes  and  the  lien  upon  the  property  of 
the  collector,  except  as  to  all  suits  commenced  upon  such  bond 
within  three  years  after  the  recording  of  the  same. 

Sec.  190.  On  or  before  the  tenth  day  of  April,  annually,  after 
he  has  made  settlement  with  town  or  district  collectors,  the  county 
collector  shall  make  a  sworn  statement  showing  the  total  amounts 
of  each  kind  of  tax  received  by  him  from  town  or  district  collectors, 
and  the  total  amount  of  each  collected  by  himself — which  statement 
shall  be  filed  in  the  office  of  the  county  clerk. 

Sec.  191.  The  clerk  shall  immediately,  on  the  receipt  of  such 
statement,  certify  to  the  Auditor,  and  to  other  proper  authorities 
or  persons,  the  amount  for  which  the  collector  is  required  to  settle 
with  them  severally. 

Sec.  192.  The  county  collector  shall,  on  or  before  the  fifteenth 
day  of  April  following,  pay  over  to  the  State  Treasurer  the  taxes  in 
his  hands,  payable  to  the  State  treasury,  as  shown  by  the  state¬ 
ment  required  by  the  foregoing  section. 

Sec.  193.  He  shall,  within  the  same  time,  pay  over  to  the  other 
proper  authorities  or  persons  the  amounts  so  shown  to  be  in  his 
hands,  and  payable  to  them. 

Sec.  194.  Within  thirty  days  after  any  tax  sale,  the  collector  shall 
file  a  written  statement  thereof  with  the  county  clerk,  showing  the 
date  of  sale,  the  property  sold,  to  whom  sold,  and  the  amount 
received  on  each  tract  or  lot ;  and  the  clerk  shall  charge  the  collector 
with  the  whole  amount  of  taxes  and  special  assessments  received  by 
him  from  such  sales,  and  also  credit  him  with  any  vouchers  he 
may  file  showing  payments  to  the  parties  entitled  to  such  taxes  or 
special  assessments.  It  shall  also  be  the  duty  of  the  clerk  to  note 
such  sales  and  the  date  thereof  on  the  record  of  the  last  forfeiture 
and  opposite  each  tract  or  lot.  In  case  any  tract  or  lot  at  such 
sale  shall  sell  for  less  than  the  amount  of  the  decree  and  costs 
against  it,  the  costs  shall  be  paid  in  full,  and  the  balance  applied 
pro  rata  to  the  several  kinds  of  taxes  included  in  the  decree ;  and  if 
any  tract  or  lot  sells  for  more  than  the  amount  of  the  decree  and 
costs,  the  collector  shall  pay  the  overplus  to  the  owner  of  the  prop¬ 
erty  sold,  or  his  heirs  or  legal  representatives. 

Sec.  195.  It  shall  be  the  duty  of  the  county  clerk,  annually, 
when  he  makes  return  of  the  amount  of  taxes  levied,  to  report  to 
the  Auditor  the  amount  due  the  State  on  account  of  the  redemp- 
lion  of  forfeited  property,  and  money  received  under  sections  222  and 
224,  and  said  Auditor  shall  charge  the  same  to  the  collector.  If  the  col¬ 
lector  who  received  said  redemption  money  shall  be  succeeded  in 
office,  he  shall  pay  the  amount  in  his  hands  over  to  his  successor, 
who  shall  pay  said  amount  into  the  State  treasury  when  he  settles 
for  the  taxes  of  the  current  year. 

Sec.  196.  On  or  before  the  third  Monday  in  June,  annually,  the 
county  collector  shall  make  out  and  file  with  the  county  clerk  a 
statement  in  writing,  setting  forth,  in  detail,  the  name  of  each  per¬ 
son  charged  with  personal  property  tax  which  he  has  been  unable 
to  collect,  by  reason  of  the  removal  or  insolvency  of  the  person 
charged  with  such  tax,  the  value  of  the  property,  and  the  amount 


of  tax,  the  cause  of  inability  to  collect  such  tax,  in  each  separate 
case,  in  a  column  provided  in  the  list  for  that  purpose.  Said  col¬ 
lector  shall,  at  the  same  time,  make  out  and  tile  with  the  county 
clerk  a  similar  detailed  list  of  errors  in  assessment  of  real  estate, 
and  errors  in  footing  of  tax  books,  giving  in  each  case  a  descrip¬ 
tion  of  the  property,  the  valuation  and  amount  of  several  taxes  and 
special  assessments,  and  cause  of  error.  The  truth  of  the  state¬ 
ments  contained  in  such  lists  shall  be  verified  by  affidavit  of  the 
county  collector.  County  collectors,  in  cases  of  removals  and  in¬ 
solvencies,  may  give,  as  the  cause  of  inability  to  collect,  the  same 
cause  as  sworn  to  by  the  town  or  district  collectors,  stating  in  their 
return  the  fact  that  such  was  the  statement  made  by  the  town  or 
district  collector,  and  that  such  tax  still  remains  uncollected. 

Sec.  197.  If  any  lands  or  lots  shall  be  forfeited  to  the  State  for 
taxes  or  special  assessments,  the  collector  shall  be  entitled  to  a 
credit  in  his  final  settlement  for  the  amount  of  the  several  taxes 
and  special  assessments  thereon,  the  county  to  allow  the  amount 
of  printer’s  fees  thereon,  and  be  entitled  to  said  fees,  so  allowed, 
when  collected. 

Sec.  198.  On  the  third  Monday  in  July,  annually,  the  county 
board  shall  settle  with  and  allow  the  county  collector  credit  for 
such  allowance  as  he  may  be  legally  entitled  to. 

Sec.  199.  If  there  be  no  session  of  the  county  board  held  at  the 
proper  time  for  settling  and  adjusting  the  accounts  of  the  county 
collector,  it  shall  be  the  duty  of  the  collector  to  file  the  lists  with 
the  county  clerk,  who  shall  examine  said  lists  and  correct  the 
same,  if  necessary,  in  like  manner  as  said  board  is  required  to  do. 
Said  county  clerk  shall  make  an  accurate  computation  of  the  value 
of  the  property,  and  the  amount  of  the  delinquent  tax  and  special 
assessments  returned,  for  which  the  collector  is  entitled  to  credit. 

Sec.  200.  The  county  clerk  shall  immediately,  in  either  case, 
certify  to  the  Auditor  the  valuation  of  property,  and  the  amount  of 
State  taxes  due  thereon,  for  which  the  collector  may  be  allowed 
credit. 

Sec.  201.  The  county  clerk  shall  also,  at  the  same  time,  certify 
to  the  several  authorities  or  persons  with  whom  the  county  collector 
is  to  make  settlement,  showing  the  valuation  of  property  and  amount 
of  taxes  and  special  assessments  due  thereon,  allowable  to  said  col¬ 
lector  in  the  settlement  of  their  several  accounts. 

Sec.  202.  The  Auditor  and  other  proper  authorities  or  persons 
shall,  in  their  final  settlements  with  the  collector,  allow  him  credit 
for  the  amount  so  certified :  Provided,  that  if  the  Auditor  or  such 
other  proper  authorities  or  persons  shall  have  reason  to  believe  that 
the  amount  stated  in  said  certificate  is  not  correct,  or  that  the 
allowance  was  illegally  made,  he  or  they  shall  return  the  same  for 
coirection;  and  when  the  same  shall  appear  to  be  necessary  in  the 
opinion  of  the  Auditor  or  such  other  proper  authorities  or  persons, 
he  or  they  shall  designate  and  appoint  some  competent  person  to 
examine  the  collector’s  books  and  settlement,  and  the  person  so 
designated  and  appointed  shall  have  access  to  the  collector’s  books 
and  papers  appertaining  to  such  collector’s  office  or  settlement,  for 
the  purpose  of  making  such  examination. 


47 


Sec.  203.  In  all  cases  when  the  adjustment  is  made  with  the 
county  clerk,  the  county  board  shall,  at  the  first  session  thereafter^ 
examine  such  settlement,  and  if  found  correct  shall  enter  an  order 
to  that  effect ;  but  if  any  omission  or  error  is  found,  said  board  shall 
cause  the  same  to  be  corrected,  and  a  correct  statement  of  the  facts 
in  the  case  forwarded  to  the  Auditor  and  other  proper  authorities 
or  persons,  who  shall  correct  and  adjust  the  collector’s  accounts 
accordingly. 

Sec.  204.  The  failure  of  any  county  collector  to  obtain  judg¬ 
ment  shall  not  prevent  him  from  presenting  his  statement  of  credits,, 
and  making  settlement  for  taxes  and  special  assessments  in  his 
hands,  at  the  time  required  by  this  act ;  but  if,  from  no  fault  of 
the  collector,  he  fail  to  obtain  judgment  and  sale  of  delinquent  real 
estate  at  the  time  required  by  this  act,  he  shall  be  allowed,  in  his 
settlements,  a  temporary  credit  for  the  amount  of  taxes  and  special 
assessments  in  such  delinquent  list,  which  delinquent  taxes  and 
special  assessments  shall  be  accounted  for  and  paid  immediately 
after  sale  is  had. 

Sec.  205.  The  county  collector  shall  report  and  pay  over  the 
amount  of  tax  and  special  assessments  due  to  towns,  districts, 
cities,  villages,  corporations  and  persons,  collected  by  him  on  delin¬ 
quent  property,  at  least  once  in  every  ten  days,  when  demanded  by 
the  proper  authorities  or  persons. 

Sec.  206,  The  county  collector  shall,  on  the  first  of  every  months 
report  to  the  county  clerk,  in  writing,  the  amount  of  county  tax  re¬ 
ceived  by  him  during  the  preceding  month,  showing  what  amount 
of  said  tax  was  received  in  money,  and  what  amount  in  county  or¬ 
ders  and  jury  certificates.  The  county  collector  shall  keep  his  ac¬ 
count  as  collector  of  taxes  separate  from  his  account  as  county 
treasurer.  He  shall  credit  his  account  as  collector  with  dhe  amount 
of  his  monthly  reports  to  the  county  clerk,  and  with  the  amount  of 
insolvencies,  removals,  errors,  forfeitures,  and  other  credits  allowed 
him  on  settlement  with  the  county  board ;  and,  as  county  treasurer, 
he  shall  charge  himself  with  the  amount  shown  in  his  monthly  re¬ 
port  to  the  county  clerk,  as  aforesaid,  and  such  other  amounts  as 
may  come  into  his  hands  as  county  treasurer;  and  he  shall,  as  such 
treasurer,  at  the  close  of  each  month,  cancel  the  county  orders  and 
jury  certificates  in  his  hands,  and  return  the  same  with  a  descrip¬ 
tive  list,  giving  numbers,  and  amounts  jjroperly  footed,  to  the 
county  clerk,  who  shall  carefully  compare  and  file  the  same  in  his 
office,  subject  to  the  order  of  the  county  board,  and  give  the  treas¬ 
urer  a  receipt  for  the  same,  which  receipt  shall  be  the  evidence 
upon  which  the  county  treasurer  shall  take  credit  in  his  accounts 
as  such  treasurer  with  the  county,  subject  to  the  approval  of  the 
county  board.  The  county  board  shall  examine  such  account  and 
vouchers,  at  such  time  or  times,  by  committee  or  otherwise,  as  may 
be  deemed  requisite. 

Sec.  207.  If  any  county  collector  fails  to  make  the  reports  and 
payments  hereinbefore  required,  for  five  days  after  the  time  specified 
for  that  purpose,  or  after  demand  made  as  aforesaid,  the  Auditor, 
or  such  other  authorities  or  persons,  may  bring  suit  upon  the  col¬ 
lector’s  bond. 


48 


Sec.  208.  Each  county  clerk  shall  keep  an  'account  with  the 
county  collector,  charging  him  with  the  amount  of  county  tax  placed 
in  his  hands  for  collection,  and  with  the  county  tax  received  by 
him  from  sales  and  redemptions  of  forfeited  property,  and  with  any 
other  funds  belonging  to  the  county  that  shall  come  into  the  col¬ 
lector’s  hands,  and  shall  credit  him  wdth  the  amounts,  ascertained 
as  required  in  the  preceding  section,  charged  to  the  county  treas¬ 
urer’s  account  monthly;  also,  with  amount  of  county  tax  on  insol¬ 
vencies,  removals,  errors,  forfeited  property,  etc.,  whenever  ascer¬ 
tained  in  the  manner  required  by  this  act.  The  county  clerks  shall 
also  keep  a  treasurer’s  account  with  the  county  treasurers  of  their 
respective  counties.  The  treasurer  shall  be  charged  with  the  amount 
of  money,  county  orders  and  jury  ceitihcates  reported  in  the  col¬ 
lector’s  monthly  statement  required  to  be  made  in  the  preceding . 
section,  and  all  amounts  paid  to  the  county  treasurer  from  other 
sources  than  the  county  revenue  tax;  and  it  is  hereby  made  the 
duty  of  all  persons  paying  money  into  the  county  treasury,  for  all 
purposes  except  the  county  taxes,  to  first  obtain  from  the  county 
clerk  an  order  on  the  treasurer  to  receive  the  same ;  and  the  treas¬ 
urer  shall  give  the  person  so  paying,  duplicate  receipts  therefor,  one 
of  which  shall  be  countersigned  by  the  county  clerk,  and  retained 
by  the  person  paying  over  the  amount,  and  the  other  filed  in  the 
county  clerk’s  ofiice,  and  the  amount  thereof  charged  against  the 
treasurer.  The  treasurer’s  account  shall  be  credited,  monthly,  with 
the  amount  of  county  orders  and  jury  certificates  canceled  and  filed 
in  the  county  clerk’s  ofiice,  as  required  by  section  206. 

Sec.  209.  The  county  clerk  shall  make  out  and  deliver  to  the 
county  collector,  as  soon  as  adjustment  is  made  with  the  county 
board  or  county  clerk,  annually,  the  statements,  certificates  and 
lists  appertaining  to  the  settlement  of  the  accounts  of  such  collec¬ 
tor  ;  which  statement,  certificates  and  •  lists  shall  be  made  out  in 
proper  form,  under  his  seal  of  office,  on  blanks  which  it  is  hereby 
made  the  duty  of  the  Auditor  to  furnish,  annually,  for  that  pur¬ 
pose.  The  collector  shall  deliver  the  same  at  the  office  of  the  Audi¬ 
tor,  and  make  a  final  settlement  of  his  accounts,  and  pay  the 
amount  due  the  State  into  the  State  treasury  on  or  before  the  first 
day  of  August  next  after  receiving  the  tax  books :  Provided,  that  in 
all  cases  where  the  statements,  certificates  and  lists  appertaining  to 
the  final  settlement  of  a  collector  are  on  file  with  the  Auditor,  on 
or  before  the  first  day  of  August,  the  Auditor  shall  not  charge  interest 
on  the  balance  found  due  on  the  account  of  such  collector,  for  fif¬ 
teen  days  after  mailing  said  Auditor’s  statement  showing  balance 
due  the  State  on  such  collector’s  account :  Provided,  further,  that 
this  section  shall  not  be  held  to  relieve  any  collector  from  the  pay¬ 
ment  of  interest  charged  on  his  account  by  reason  of  failure  to  make 
payment  to  the  State  at  other  time  or  times,  as  required  by  this  or 
any  other  act  of  the  General  Assembly  of  this  State. 

Sec.  210.  The  county  clerk  shall  furnish  a  duplicate  copy  of  said 
statement,  duly  certified,  whenever  requested  so  to  do  by  the  Auditor. 
If  the  statement  of  credits  herein  required,  or  any  of  the  items 
therein,  are  objected  to  by  the  Auditor,  he  shall  return  .the  state¬ 
ment  to  the  county  clerk,  stating  his  objections,  and  said  clerk  shall 
examine  and  correct  or  explain  the  same  satisfactorily,  and  return 
the  statement  to  said  Auditor. 


49 


Sec.  211.  If  any  collector  shall,  by  his  own  neglect,  fail  to  obtain 
judgment  at  the  June  term  of  the  county  court,  or  shall  fail  to  pre¬ 
sent  his  list  of  delinquencies  on  personal  property,  or  errors  in  as¬ 
sessment  of  real  estate,  at  the  time  required  by  this  act,  he  shall 
lose  the  benefit  of  any  abatement  to  which  he  might  have  been  en¬ 
titled,  and  shall  pay  to  the  State  and  county  the  full  amount 
charged  against  him,  after  deducting  the  fees  allowed  by  this  act  for 
collecting  and  paying  over  taxes.  If  the  county  court  is  not  held  at 
the  June  term,  the  collector  shall  have  further  time  to  pay  over  the 
amount  due  on  the  delinquent  list. 

Sec.  212.  If  any  collector  shall  have  paid,  or  may  hereafter 
pay  into  the  State  treasury,  any  greater  sum  or  sums  of  money 
than  are  or  may  be  legally  and  justly  due  from  such  collector,  after 
'deducting  abatements  and  commissions,  the  Auditor  shall  issue  his 
warrant  for  the  amount  so  overpaid,  which  shall  be  paid  on  said 
warrant  out  of  the  fund  or  funds  so  overpaid. 

Sec.  213.  Upon  ascertaining  the  amount  due  to  the  State  from 
any  collector  or  other  person,  the  Auditor  shall  give  such  person  a 
statement  of  the  amount  to  be  paid,  and  upon  the  presentation  of 
such  statement  to  the  State  Treasurer,  and  the  payment  of  the  sum 
stated  to  be  due,  the  Treasurer  shall  give  duplicate  receipts  there¬ 
for,  one  of  which  shall  be  hied  in  the  Auditor’s  office,  and  entered 
in  a  book  to  be  kept  for  that  purpose,  and  the  other  shall  be 
countersigned  by  the  Auditor  and  delivered  to  the  person  making 
the  payment ;  and  no  payment  shall  be  considered  as  having  been 
made  until  the  Treasurer’s  receipt  shall  be  countersigned  by  the 
Auditor  as  aforesaid. 

Sec.  214.  Any  collector  failing  to  pay  into  the  State  treasury 
the  amount  due  to  the  State  on  his  account  for  State  and  other  taxes, 
at  the  time  or  times  required  by  this  act,  shall  pay  interest  at  the 
rate  of  ten  per  cent,  per  annum  from  the  time  the  same  became 
due  under  this  act  until  the  same  is  paid;  and  it  shall  be  the  duty 
of  the  Auditor  to  charge  such  interest  to  the  account  of  every 
collector  failing  to  pay  at  the  time  or  times  required  in  this  act. 
In  no  case  shall  the  Auditor  be  permitted  to  remit  such  interest, 
unless  satisfactory  evidence  from  the  county  board  is  preFenfced  to 
him,  showing,  by  official  action  taken  by  such  board,  lawful  cause 
why  the  collector  could  not  pay  over,  in  part  or  in  whole,  the 
amount  due  on  such  collector’s  account  with  the  State. 

Sec.  215.  Upon  the  final  settlement  of  any  account  with  the 
State,  the  Auditor  shall  give  the  collector  duplicate  certificates, 
under  his  seal  of  office,  setting  forth  that  said  collector  has  settled 
and  paid  into  the  State  treasury  the  full  amount  due  from  him  on 
said  account ;  and  it  shall  be  the  duty  of  the  collector  to  file  one 
of  said  certificates  in  the  office  of  the  county  clerk,  on  or  before  the 
twentieth  day  of  August  next  after  receiving  the  tax  books.  If  any 
collector  shall  neglect  or  refuse  to  file  one  of  said  certificates  ns  above 
required,  the  county  clerk  shall,  or  any  surety  on  the  collector’s 
bond  may,  leave  a  written  notice  at  the  office  of  said  collector,  re¬ 
quiring  him  to  appear  before  the  county  board  at  the  next  session 
thereof,  and  show  cause  why  he  has  not  filed  the  certificate  afore¬ 
said  ;  and  if  the  collector  shall  not  show  that  he  has  paid  over  the 
—4 


50 


full  amount  due  from  him,  and  ma<le  a  final  settlement  with  the 
State  and  county,  or  that  he  has  a  lawful  excuse  for  failing  to  do 
so,  his  office  as  collector  and  treasurer  shall  be  declared  vacant  by 
said  board  and  the  same  filled  as  in  other  cases  of  vacancy  by  reason 
of  death  or  otherwise. 

SUITS  ON  collectors’  BONDS. 

Sec.  ‘216.  The  bond  of  every  county,  town  or  district  collector 
shaU  be  held  to  be  security  for  the  payment  by  such  collector  to 
the  State  treasurer,  county  treasurer,  and  the  several  cities,  towns 
and  villages,  and  proper  authorities  and  persons,  respectively,  of  all 
taxes  and  special  assessments  which  may  be  collected  or  received  by 
him  on  their  behalf,  by  virtue  of  any  law  in  force  at  the  time  of 
giving  such  bond,  or  that  may  be  passed  or  take  effect  thereafter. 

Sec.  217.  Upon  the  failure  of  any  collector  to  make  settlement 
with  the  Auditor,  or  to  pay  money  into  the  State  treasury,  it  shall 
be  the  duty  of  the  Auditor  to  sue  the  collector  and  his  sureties  upon 
the  bond  of  such  collector,  or  to  sue  the  collector  in  such  form  as 
may  be  necessary,  and  take  all  such  proceedings,  either  upon  such 
bond  or  otherwise,  as  may  be  necessary  to  protect  the  interests  of 
the  State. 

Sec.  218.  When  suit  is  instituted  in  behalf  of  the  State,  it  may 
be  in  either  division  of  the  Supreme  Court,  or  in  the  Sangamon 
county  circuit  court,  or  in  any  court  of  record  in  this  State  having 
jurisdiction  of  the  amount;  and  process  may  be  directed  to  any 
county  in  the  State.  In  any  proceeding  against  any  officer  or  person 
whose  duty  it  is  to  collect,  receive,  settle  for  or  pay  over  any  of  the 
revenues  of  the  State,  whether  the  proceeding  be  by  suit  on  the 
bond  of  such  officer  or  person,  or  otherwise,  the  court  in  which  such 
proceeding  is  pending  shall  have  power,  in  a  summary  way,  to  com¬ 
pel  such  officer  or  person  to  exhibit,  on  oath,  a  full  and  fair  state¬ 
ment  of  all  moneys  by  him  collected  or  received,  or  which  ought  to 
be  settled  for  or  paid  over,  and  to  disclose  all  such  matters  and 
things  as  may  be  necessary  to  a  full  understanding  of  the  case; 
and  the  court  may,  upon  hearing,  give  judgment  for  such  sum  or 
sums  of  money  as  such  officer  or  person  is  liable  in  law  or  equity 
to  pay.  And  if,  in  a  suit  upon  the  bond  of  any  such  officer  or  per¬ 
son,  he  or  his  sureties,  or  any  of  them,  shall  not  for  any  reason  be 
liable  upon  the  bond,  the  court  may,  nevertheless,  give  judgment 
against  such  officer  or  person,  or  against  such  officer  and  such  of 
his  sureties  as  are  liable,  for  the  amount  he  or  they  may  be  liable 
to  pay,  without  regard  to  the  form  of  the  action  or  pleadings. 

Sec.  219.  When  suit  has  been  instituted  by  the  Auditor,  any 
party  aggrieved  may  proceed  under  the  judgment  obtained  upon  the 
bond,  by  writ  of  inquiry,  as  in  other  cases  upon  bonds. 

Sec.  220.  Counties,  cities,  towns,  villages  or  corporate  authori¬ 
ties,  or  persons  aggrieved,  may  pi’osecute  suit  against  any  collector 
or  other  officer  collecting  or  receiving  funds  for  their  use,  by  suit 
upon  the  bond,  in  the  name  of  the  People  of  the  State  of  Illinois, 
for  their  use,  in  any  court  of  competent  jurisdiction,  whether  the 
bond  has  been  put  in  suit  at  the  instance  of  the  Auditor  or  any 
other  party;  and  in  case  of  judgment  thereon,  the  Auditor  may,  if 


51 


he  shall  so  elect,  have  a  writ  of  inquiry,  to  ascertain  any  amount 
that  may  be  due  to  the  State  treasury  from  such  officer.  Counties, 
cities,  towns,  villages,  and  other  corporate  authorities,  or  persons, 
shall  have  the  same  rights,  in  any  suits  or  proceedings  in  their  be¬ 
half,  as  is  provided  in  case  of  suits  by  or  in  behalf  of  the  State. 

Sec.  *221.  The  State  shall  pay  like  fees  as  are  or  may  be  allowed 
by  law  in  suits  between  individuals  ;  and  in  all  cases  when  the  State 
is  plaintiff,  it  shall  advance  and  pay  such  fees  in  like  manner  as 
individuals  are  required  to  advance  and  pay  fees ;  and  when  the 
State  becomes  tbe  purchaser  of  real  property  sold  on  execution  for 
any  debt  due  the  State,  the  officer  selling  such  real  estate  shall  be 
entitled  to  like  commissions  as  he  would  have  been  entitled  to  had 
such  property  been  purchased  by  an  individual, — said  fees  and  com¬ 
missions  to  be  paid  on  the  warrant  of  the  Auditor,  out  of  any  money 
in  the  treasury  appropriated  for  that  purpose ;  and  when  such  fees, 
are  collected  they  shall  be  paid  into  the  State  treasury. 


MISCELLANEOUS  PROVISIONS. 

Sec.  222.  Eeal  property  forfeited  to  the  State  may  be  redeemed 
by  paying  the  amount,  in  lawful  money,  for  which  it  was  forfeited, 
with  interest  at  the  rate  of  twenty  per  cent,  per  annum  thereon.  A 
party  wishing  to  redeem  forfeited  property  may  apply  to  the  proper 
county  clerk,  who  shall  issue  an  order  to  the  collector  directing 
him  to  receive  from  the  party  the  redemption  money  on  such 
property,  stating  the  amount,  and  describing  the  property.  Upon 
presenting  said  order  to  the  collector,  he  shall  receive  the  money 
and  give  the  party  duplicate  receipts  therefor,  stating  the  amount 
and  from  whom  received  and  describing  the  real  estate  redeemed ; 
one  of  which  shall  be  countersigned  by  the  county  clerk,  and  shall 
be  prima  facie  evidence  of  the  redemption  of  said  property ;  the  other 
shall  be  hied  with  the  county  clerk,  who  shall  then  make  an  entry 
in  the  proper  book  and  column,  of  such  redemption,  and  shall  also 
in  the  proper  book  charge  the  collector  with  the  amount  of  such 
redemption  money. 

Sec.  223.  If  any  real  property  forfeited  to  the  State  shall  not  be 
redeemed  before  the  county  clerk  makes  up  the  collectors’  books  for 
the  year,  it  shall  be  his  duty,  when  making  up  the  taxes  and  special 
assessments  due  on  such  real  property  for  the  current  year,  to  add 
thereto  the  back  taxes,  special  assessments,  penalties  and  costs  for 
which  it  was  forfeited,  with  twenty  per  cent,  interest  thereon,  and 
extend  the  aggregate  amount  upon  the  collectors’  books  for  that  year 
as  taxes  and  special  assessments  are  extended  on  other  real  estate ; 
and  the  collector  shall  collect  the  same  and  pay  them  over  in  like 
manner  as  taxes  on  other  real  estate  are  collected  and  accounted 
for.  But  if  any  lot  or  tract  of  land  shall  be  divided  and  assessed  to 
several  persons  before  the  time  of  making  up  the  amount  of  taxes 
due  on  the  same  for  the  current  year,  the  clerk  shall  apply  to  'the 
county  assessor,  who  shall  make  and  subscribe  a  certificate  showing 
the  assessed  value  of  the  respective  parts  of  such  lot,  or  tract  of  land, 
for  the  year  or  years  for  which  the  back  taxes  were  extended ;  and 
the  clerk  shall  apportion  such  back  taxes,  interest,  penalties  and  costs 
to  the  respective  parts  of  such  lot  or  tract  of  land,  in  proportion  to 


52 


the  assessed  value  of  such  parts  as  certified  by  the  assessor,  and 
shall  add  the  same  to  the  tax  of  the  current  year  on  such,  part: 
Provided,  the  county  clerk  shall  first  carefully  examine  said*  list  of 
forfeited  real  estate,  and  correct  all  errors  which  he  may  find  therein 
with  respect  to  such  property,  on  the  taxes  and  special  assessments 
thereon,  and  such  additions  shall  continue  from  year  to  year  until 
the  taxes  are  paid,  the  property  sold,  or  a  bill  filed  against  it  under 
the  provisions  of  section  224  of  this  act. 

Sec.  224.  The  taxes  and  special  assessments  on  real  property,  to¬ 
gether  with  all  penalties,  interests  and  costs  that  may  accrue  thereon, 
shall  be  a  prior  or  first  lien  on  such  real  property,  superior  to  all 
other  liens  and  incumbrances,  from  and  including  the  first  day  of 
January  in  the  year  for  which  the  taxes  are  levied,  until  the  same 
are  pafd.  When  any  real  property  has  been  forfeited  to  the  State 
for  three  or  more  consecutive  years,  such  lien  may  be  enforced  by 
a  bill  of  foreclosure.  The  proceedings  shall  be  commenced  in  the 
name  of  the  People  of  the  State  of  Illinois,  in  any  court  of  com¬ 
petent  jurisdiction  of  the  county  in  which  the  property  is  situated. 
The  party  in  wdiose  name  the  property  was  listed  and  all  others 
known  to  be  interested  in  it  shall  be  made  defendants,  and  sum¬ 
moned  or  notified  as  in  other  chancery  causes,  and  all  the  proceed¬ 
ings  shall  conform,  as  near  as  may  be,  to  the  practice  in  other  suits 
in  chancery ;  and  in  proceedings  of  this  kind,  the  amount  for  which 
the  property  was  last  forfeited  as  shown  on  the  tax  judgment  record, 
shall  be  prima  facie  evidence  of  the  amount  of  taxes,  special  assess¬ 
ments,  penalties,  interests  and  costs  chargeable  against  the  same. 
But  no  personal  judgment  or  decree  shall  be  entered  against  any  of 
the  defendants  for  any  sum  of  money  whatever,  or  any  costs.  The 
officer  selling  under  such  decree  shall  execute  a  certificate  of  pur¬ 
chase  to  the  purchaser ;  and  parties  may  redeem  from  such  sale 
within  the  time  and  upon  the  terms  prescribed  in  section  .68  of 
this  act;  but  if  not  redeemed,  the  purchaser  or  his  assignee,  on 
complying  with  sections  171  and  172  of  this  act,  shall  be  entitled  to 
a  tax  deed  for  the  property  :  Provided,  that  in  giving  the  notice 
required  by  said  section  171,  in  addition  to  the  facts  therein  required 
to  be  stated,  he  shall  state  that  the  sale  was  under  a  decree  of 
foreclosure  for  taxes,  and  in  what  court  and  at  what  term  such 
decree  was  rendered.  Suits  under  this  section  shall  be  commenced 
and  prosecuted  by  the  county  attorney  upon  the  order  of  the  county 
board,  but  in  case  of  his  inability  or  refusal  to  act,  the  county 
board  may  employ  other  counsel  to  commence  and  prosecute  such 
proceedings.  All  sales  and  deeds  under  this  section  shall  be  made  by 
the  county  collector,  and  in  all  cases  when  any  taxes  or  special  assess ^ 
ments  are  collected  by  such  foreclosure  proceedings,  they  shall  be 
paid  and  distributed  by  the  county  collector  to  the  respective 
authorities  or  parties  entitled  thereto. 

Sec.  225.  The  books  and  records  belonging  to  the  office  of  the 
county  clerk,  or  copies  thereof,  certified  by  said  clerk,  shall  be  deemed 
prima  facie  evidence  to  prove  the  sale  of  any  land  or  lot  for  taxes 
or  special  assessments,  the  redemption  of  the  same,  or  payment  of 
taxes  or  special  taxes  thereon.  The  county  clerk  shall,  at  expira¬ 
tion  of  his  term  of  office,  pay  over  to  his  successor  in  office  all 
moneys  in  his  hands  received  for  redemption  from  tax  sales. 


53 


Sec.  226.  When  property  is  assessed  to  any  person  as  agent  for 
another,  or  in  a  representative  capacity,  such  person  shall  have  a 
lien  upon  such  property,  or  any  pioperLy  of  his  principal  in  his  pos¬ 
session,  until  he  is  indeinnilied,  and  if  he  has  paid  the  tax,  until 
he  is  reimbursed  for  such  payment. 

Sec.  227.  When  real  estate  shall  be  levied  upon  to  satisfy  any 
judgment  in  favor  of  the  State,  it  shall  be  the  duty  of  the  officer 
making  such  levy,  to  transmit  by  mail,  to  the  Auditor,  at  least 
twenty  days  before  the  day  of  sale,  a  correct  statement,  showing 
the  description,  and  value  of  said  property  in  cash ;  the  truth  of 
said  statement  shall  be  attested  by  the  oath  of  said  officer.  Said 
officer  shall,  at  the  same  time,  furnish  the  Auditor  with  an  abstract 
of  title  of  the  property  levied  upon,  the  expense  thereof  to  be  charged 
and  collected  as  costs.  And  the  Auditor  is  hereby  authorized  and 
required  to  purchase,  in  his  name,  for  the  use  of  the  People  of  the 
State  of  Illinois,  at  a  price  not  exceeding  two-thirds  of  said  value, 
so  much  of  said  property  as  may  be  required  to  pay  the  amount  of 
the  judgments  and  costs  aforesaid;  and  it  shall  be  the  duty  of  th-e 
officer  making  such  sale  to  forward  to  the  Auditor  a  certificate  of 
purchase  and  make  his  return,  as  required  in,  other  cases  of  sales 
on  execution.  Any  person  desiring  to  redeem  all  or  part  of  said 
Xmoperty  from  such  sale,  shall  pay  the  amount  of  redemption  money 
into  the  State  treasury,  and  thereupon  the  Auditor  shall  indorse 
such  payment  on  the  back  of  the  certificate  of  purchase  aforesaid, 
and  deliver  it  to  the  person  so  paying,  which  shall  have  the  same 
effect  as  redemptions  ha  ve  in  other  cases ;  but  no  real  estate  pur¬ 
chased  as  aforesaid  shall  be  considered  redeemed  from  such  sale 
until  the  redemption  money  is  paid  into  the  State  treasury.  Such 
certificate  may  be  recorded  in  the  recorder’s  office  of  the  county  in 
which  such  real  property  is  situated,  and  shall  operate  as  a  release 
of  record  of  such  property. 

Sec.  228.  All  moneys  received  by  any  sheriff  or  other  officer,  on 
execution,  in  behalf  of  the  State,  shall  be  paid  by  such  officer  to 
the  State  Treasurer,  or  to  the  collector  of  his  county,  as  may  be 
directed  by  the  Auditor,  within  twenty  days  after  demand  is  made 
by  said  Auditor.  Said  demand  may  be  made  by  any  person  author¬ 
ized  by  the  Auditor. 

Sec.  229.  If  any  real  estate,  purchased  by  the  State  on  execu¬ 
tion,  shall  not  bo  redeemed  within  the  time  required  by  law,  it 
shall  be  the  duty  of  the  Auditor  to  obtain  a  deed  or  deeds  therefor ; 
which  he  shall  cause  to  be  recorded  in  a  book  kept  for  that  purpose 
in  his  office,  and  shall  take  such  steps  as  he  shall  deem  necessary  to 
protect  the  timber  and  improvements  thereon  from  being  lost  or 
destroyed. 

Sec.  230.  The  Auditor  is  authorized  to  sellj  transfer  and  convey, 
by  deed,  any  and  all  real  estate  that  may  have  been  heretofore,  or 
may  be  hereafter,  purchased  or  taken  in  payment,  to  satisfy  any  judg¬ 
ment  or  any  execution  in  favor  of  the  State,  by  this  State  or  by  any  offi¬ 
cer  of  this  State,  for  the  benetit  and  use  of  the  State,  to  any  person 
"  or  persons  who  may  pay  into  the  State  treasury  the  full  amount  paid 
by  the  State  for  said  property,  including  costs,  and  six  per  cent,  in¬ 
terest  thereon,  from  the  date  of  said  sale  to  the  time  of  such  payment : 


54 


1 


Provided,  that  the  sale  of  the  real  estate,  in  part  or  in  whole,  may 
be  made  at  such  price,  not  less  than  the  price  paid  for  such  part  or 
whole  of  the  property,  as  the  case  may  be,  as  the  judge  of  the  county 
court,  chairman  of  the  county  hoard,  and  the  sheriff  of  the  county 
in  which  the  estate  is  situated  shall  certify  the  same  to  be  worth,  or, 
if  not  sold  in  one  year  from  and  after  the  expiration  of  the  time  of 
redemption  now  or  hereafter  allowed  by  law,  said  property  may,  if  the 
Auditor  thinks  the  valuation  fair,  be  sold  by  said  Auditor  upon  and 
for  any  valuation  of  said  property  which  may  be  appraised  and  certi¬ 
fied  by  the  judge  of  the  county  court,  chairman  of  the  county  board 
and  sheriff  of  the  county  in  which  such  property  is  situated. 

Sec.  231.  Whenever  the  taxes  on  the  same  property  shall  have 
been  paid  more  than  once,  for  the  same  year,  by  different  claim¬ 
ants,  the  county  collector  shall  make  a  return  to  the  county  clerk 
of  all  such  surplus  taxes  so  received  by  him,  together  with  the 
names  of  the  several  claimants  thus  paying.  Certified  copies  of  the 
said  return,  or  of  record  thereof  by  the  county  clerk,  or  of  the 
county  clerk’s  report,  by  the  Auditor,  shall  be  prima  facie  evidence 
in  all  courts,  when  the  same  shall  come  in  question,  of  the  payment 
of  tax  on  the  property  therein  described  for  the  year  or  years  therein 
mentioned.  The  county  clerk  shall  make  a  full  record  of  all  such 
cases,  and  transmit  a  certified  copy  thereof  to  the  Auditor,  who 
shall  charge  such  collector  with  the  portion  of  such  surplus  taxes 
belonging  to  the  State.  The  town  or  district  collectors  shall  report 
such  cases  to  the  county  collector,  and  he  to  the  county  clerk. 

Sec.  232.  If  any  real  property  shall  be  twice  assessed  for  the 
same  year,  or  assessed  before  it  becomes  taxable,  and  the  taxes  so 
erroneously  assessed  shall  have  been  paid  either  at  sale  or  other¬ 
wise,  or  have  been  x>aid  twice  hy  different  claimants,  the  county 
board,  on  application  of  the  person  paying  the  same,  or  his  agent, 
and  being  satisfied  of  the  facts  in  the  case,  may  give  the  proper 
claimant  a  certificate  stating  the  facts,  and  such  certificate  shall  be 
prima  facie  evidence  of  the  facts  therein  stated;  and  the  person 
holding  the  same  shall  have  a  right  to  recover  the  taxes  erroneously 
I^aid,  from  the  corporate  authorities  which  maj"  have  received  the 
same,  and  such  claimant  may  use  such  certificate  as  a  set-off 
against  any  tax  due  from  him  at  any  time  to  any  such  authorities, 
If  any  county,  town  or  district  collector  shall  receive,  the  taxes  or 
special  assessments  properly  due  on  any  real  property,  and  the 
same  shall  afterwards  be  sold  for  said  taxes  or  special  assessments, 
he  shall  refund  to  the  purchaser  thereof,  if  application  be  made 
within  three  years  from  the  date  of  said  sale,  double  the  amount 
of  purchase  money,  and  all  expenses  of  advertising  said  real  estate 
under  this  act  requiring  real  estate  purchased  at  tax  sales  to  be 
advertised,  including  costs  of  deeds.  Any  collector  neglecting  or 
refusing  to  pay  as  required  by  this  section,  shall  be  liable  to  the 
county,  or  person  in  interest,  in  an  action  of  debt  in  any  court 
having  jurisdiction. 

Sec.  233.  On  the  first  day  of  January  in  each  year,  or  as  soon 
thereafter  as  practicable,  the  Auditor  shall  obtain  from  the  United 
States  land  office  in  this  State  abstracts  of  tlie  lands  entered  and 
located,  and  not  previously  obtained,  and  shall,  at  the  same  time, 
obtain  from  the  Illinois  Central  railroad,  and  canal  offices,  abstracts 


55 


of  the  Central  railroad  and  canal  lands  sold.  Upon  the  receipt  of 
said  abstracts,  the  Auditor  shall  cause  them  to  be  transcribed  into 
the  tract  books  in  his  office,  and  shall,  without  delay,  cause 
abstracts  of  the  lands  in  each  county,  including  school  lands 
reported  to  his  office  as  having  been  sold,  to  be  made  out  and 
forwarded  by  mail  to  the  county  clerks  of  the  several  counties ;  and 
said  clerks  shall  cause  such  abstracts  to  be  transcribed  into  the 
tract  book,  and  filed  in  their  office.  The  expense  of  procuring  and 
furnishing  the  abstracts  required  by  this  section,  shall  be  paid  by 
the  Auditor  out  of  the  appropriation  for  the  expenses  of  his  office. 

Sec.  234.  The  county  board  shall  procure  all  necessary  books, 
stationery  and  blanks  required  by  this  act  to  be  used  in  the  assess¬ 
ment  of  property  and  collection  of  taxes,  at  the  expense  of  the 
county,  and  shall  also  furnish  the  assessor  with  an  office  at  the 
county  seat,  where  he  shall  be  found  on  such  days  as  the  board 
may  by  order  direct. 

INTER-STATE  BRIDGES. 

Sec.  235.  All  bridge  structures  across  any  navigable  stream  form¬ 
ing  the  boundary  line  between  the  State  of  Illinois  and  any  other  State, 
shall  be  assessed  by  the  assessor  in  the  county  where  the  same  is 
located  as  real  estate  ;  and  all  provisions  of  law  relating  to  the  assess¬ 
ment  and  taxation  of  real  estate,  shall  apply  to  the  assessment  and 
taxation  of  such  bridges.  Such  assessor  shall  give  in  his  descrip¬ 
tion  every  quarter  section,  section,  township  and  range  in  which 
such  bridge  is  located  or  terminates  in  this  State,  together  with 
the  metes  and  bounds  of  the  ground  occupied  by  such  bridge,  and 
the  approaches  thereto  from  the  end  on  the  Illinois  shore  to  the 
centre  of  the  main  channel  of  the  stream  crossed  by  the  same.  For 
the  purpose  of  obtaining  such  description  the  assessor  may  employ 
a  compjetent  surveyor,  and  the  expense  of  making  such  survey  and 
description  shall  be  charged  as  a  tax  against  such  property  by  the 
county  clerk,  on  the  certificate  of  the  surveyor :  Provided,  that  one 
such  survey  made  in  pursuance  of  law,  shall  be  deemed  sufficient  for 
the  purpose  of  subsequent  assessment  of  such  bridge  or  approaches. 

Sec.  236.  In  default  of  the  payment  of  any  such  tax  assessed 
against  any  such  bridge  property  as  aforesaid,  such  bridge,  property, 
and  approaches  thereto,  so  far  as  the  same  are  located  within  this 
State,  together  with  the  land  on  wdiich  the  same  is  located  as  de¬ 
scribed  by  the  assessor,  and  the  franchise  belonging  thereto,  shall 
be  sold  for  such  tax  at  the  same  time  and  in  the  same  manner  as 
other  real  estate  shall  be  sold  in  such  county  for  delinquent  tax ; 
and  any  county,  city,  town,  school  district  or  other  municipal  cor¬ 
poration  interested  in  the  collection  of  the  tax  levied  upon  such 
bridge,  may  become  the  purchaser  at  such  sale,  or  at  any  sale  of 
such  property  under  judgment  recovered  upon,  or  to  enforce  the  col¬ 
lection  of  such  tax;  and  if  the  property  so  sold  is  not  redeemed, 
may  acquire,  hold,  sell  and  dispose  of  the  title  thereto. 

PENALTIES. 

Sec.  237.  If  any  county  clerk  shall  fail  to  attend  any  tax  sale 
of  real  estate,  either  in  person  or  by  deputy,  or  to  make  and  keep 
the  record,  as  required  by  this  act,  he  shall  be  deemed  guilty  of  a 


I 


56 

misdemeanor,  and  on  conviction  thereof  be  fined  in  any  sum  not  less 
th  in  ^390  nor  more  than  $509,  and  shall  be  liable  to  indictment  for 
such  failure,  and,  upon  conviction,  shall  be  removed  from  office. 

Sec.  238.  If  any  county  clerk  shall  deliver  the  tax  books  into 
the  hands  of  the  county  collector,  or  if  any  collector  shall  receive 
said  books  or  collect  any  taxes,  until  such  collector’s  bond  has 
been  approved  and  filed,  as  required  by  this  act,  said  clerk  and  col¬ 
lector,  and  each  of  them,  shall  be  deemed  guilty  of  a  misdemeanor^ 
and  on  conviction  thereof  be  fined  not  less  than  $390  nor  more 
than  $500,  in  the  discretion  of  the  court.  Nothing  in  this  section 
sball  be  construed  as  relieving  ihe  securities  of  a  collector  from 
liabi'ities  incurred  under  a  bond  not  approved  and  filed  by  the 
Auditor. 

Sec.  239.  If  any  county  collector  fails  to  account  and  pay  over 
as  required  in  this  act,  his  office  may  be  declared  vacant  by  the 
county  board,  or  by  any  court  in  which  suit  is  brought  on  his  official 
bond. 

Sec.  240.  The  assessor  may,  at  any  time,  be  removed  from  office 
by  the  county  board  for  incapacity,  inefficiency,  partiality  or  neglect 
or  improper  performance  of  the  duties  of  his  office.  The  county  board 
shall  be  judges  of  the  reasons  for  removal,  but  no  assessor  shall  be 
removed  under  the  provisions  of  this  section,  except  upon  an  affirma¬ 
tive  vote  of  at  least  three -fourths  of  all  the  members  of  the  board. 

Sec.  241.  Every  county  clerk,  assessor,  collector  or  other  officer 
who  shall  in  any  case  refuse  or  knowingly  neglect  to  perform  any 
duty  enjoined  upon  him  by  this  act,  or  who  shall  consent  to  or 
connive  at  any  evasion  of  its  provisions,  whereby  any  proceeding 
required  by  this  act  shall  be  prevented  or  hindered,  or  whereby 
any  property  required  to  be  listed  for  taxation  shall  be  unlawfully 
exempted  or  omitted,  or  the  same  be  entered  upon  the  tax  list  at 
other  than  its  fair  cash  value,  shall,  for  every  such  offense,  neglect 
or  refusal,  be  liable,  on  the  complaint  of  any  person,  to  be  con¬ 
victed  of  a  misdemeanor,  and  fined  not  less  than  $300  nor  more 
than  $500,  and,  in  the  discretion  of  the  court,  may  be  removed 
from  office  by  an  order  of  the  court  trying  the  cause,  to  be  en¬ 
tered  of  record  therein.  And  it  shall  be  the  duty  of  the  State- 
Board  of  Tax  Commissioners  to  call  the  attention  of  all  officers  con¬ 
nected  with  the  levy  and  collection  of  taxes,  to  the  provisions  of  this 
section. 

STATE  BOARD  OF  TAX  COMMISSIONERS. 

Sec.  242.  The  Governor  shall  appoint,  by  and  with  the  advice 
of  the  Senate,  six  skilled  and  competent  persons,  not  more  than 
three  of  whom  shall  be  of  the  same  political  party,  who,  together 
with  the  Auditor,  who  shall  ex-qfflcio  be  a  member  and  chairman  there¬ 
of,  shall  constitute  a  board  to  be  denominated  the  State  Board  of 
Tax  Commissioners,  who  shall  perform  such  duties  as  are  herein¬ 
after  specified :  Provided,  the  Governor  may  constitute  the  first 
board  hereunder  immediately  after  the  passage  of  this  act,  all  tha 
members  to  hold  office  until  their  successors  are  appointed  and  con-* 
firmed  by  the  Senate. 


If 


57 


Sec.  243.  The  members  of  the  first  board  confirmed  by  the- 
Senate  hereunder  shall  be  divided  into  two  equal  classes  by  lot,  as 
they  may  determine — one  class  to  hold  office  for  two  years,  and 
one  for  four  years ;  and  three  members  of  such  board  shall  be 
appointed  biennially  thereafter,  who  shall  hold  office  for  four  years, 
and  until  their  successors  are  appointed  and  qualified.  Subsequent 
appointments  shall  be  so  made  that  members  of  the  board  oi  one  p  lit- 
ical  party  exclusive  of  the  Auditor,  shall  not  exceed  three  in  numbeiv 

Sec.  244.  At  the  first  meeting  of  said  board,  and  biennially 
thereafter,  it  shall  appoint  a  secretary;  and  may,  from  time  to 
time,  select  such  employes  as  may  be  deemed  necessary.  The  sec¬ 
retary  shall  take  the  oath  prescribed  by  the  constitution,  and  shall 
receive,  as  in  full  for  all  his  services,  the  sum  of  fifteen  hundred 
dollars  per  annum,  payable  quarterly  out  of  the  appropriation  made 
to  defray  the  expenses  of  the  board,  and  shall  perform  such  duties 
as  shall  be  required  of  him  by  the  board. 

Sec.  245  It  shall  be  the  duty  of  the  State  Board  of  Tax  Commis¬ 
sioners — 

I.  To  prescribe  all  forms  of  books  and  blanks  used  in  the  assess¬ 
ment  and  collection  of  taxes,  and  to  change  such  forms  where 
prescribed  by  law,  in  case  any  such  change  shall  appear  necessaryo. 

II.  To  construe  the  revenue  laws  for  revenue  officers,  and  instruct 
them  in  relation  to  their  duties  with  reference  to  taxation  and 
statistics. 

III.  To  see  that  all  assessments  of  property  in  this  State  are 
made  according  to  law. 

IV.  To  see  that  all  the  taxable  shares  of  stock  of  all  corpora¬ 
tions  in  this  State  are  assessed  and  taxed  as  provided  by  law,  and 
that  no  unauthorized  deductions  are  made  from  the  value  of  the 
same. 

V.  To  see  that  all  taxes  due  to  the  State  are  collected. 

VI.  To  enforce  penalties  and  fines  prescribed  by  the  Kevenue  law 
for  disobedience  of  its  provisions. 

YII.  To  estimate,  whenever  necessary,  the  amount  required  to  be- 
levied  upon  property  in  the  several  counties  to  cover  any  deficiency 
in  the  State  revenue  not  otherwise  provided  for. 

VIII.  To  see  that  said  amount  is  duly  certified  to  the  counties. 

IX.  To  examine  all  books  made  subject  to  inspection  under  this 
act,  and  to  require  their  production  when  necessary. 

X.  To  see  that  each  county  in  the  State  be  visited  by  at  least 
one  member  of  the  board  as  often  as  once  in  two  years,  to  the  end 
that  complaints  concerning  the  law  may  be  heard,  and  that  infor¬ 
mation  as  to  its  working  may  be  collected ;  that  all  revenue  officers 
may  be  instructed  in,  and  compelled  to  comply  with  the  law  in  all 
particulars ;  and  that  all  violations  of  the  law  may  be  punished,  and 
the  proper  suggestions  as  to  amendments  and  changes  may  be  made. 

XI.  To  make  such  rules  and  regulations  as  they  may  deem 
necessary  to  secure  a  compliance  with  this  act  by  all  persons  or 
corporations  paying  any  license  fees  or  taxes  for  State  purposes. 


53 


XII.  To  make  all  rules  and  regulations  they  may  deem  proper, 
not  inconsistent  with  law,  with  respect  to  their  own  meetings  and 
procedure. 

XIII.  To  report  to  the  General  Assembly  at  each  session  the 
amount  of  revenue  collected,  the  sources  thereof,  the  amount  lost 
.and  the  causes  of  the  loss,  and  their  proceedings,  and  such  other 
matters  as  they  may  deem  of  public  interest. 

XIY.  To  recommend  to  the  General  Assembly  at  each  session 
thereof,  such  amendments  to  the  Eeveuue  law  as  may  seem  proper 
to  remedy  injustice  or  irregularity  in  taxation,  or  to  facilitate  the 
assessment  and  collection  of  the  x^ublic  revenues. 

Sec.  247.  A  majority  of  the  said  board  shall  constitute  a  quorum  to  ' 
■do  business,  and  a  record  of  its  proceedings  shall  be  kept  at  the  cap¬ 
ital  open  to  the  inspection  of  the  public. 

Sec.  248.  The  members  of  said  board,  except  the  Auditor,  shall 
each  receive,  as  compensation  for  his  services,  the  sum  of  twenty- 
five  hundred  dollars  a  year,  payable  quarterly,  out  of  appropriations 
to  be  made  for  that  xourpose.  They  shall  also  receive  traveling  ex¬ 
penses,  actually  paid,  necessary  to  the  performance  of  the  duties  of 
the  office,  which  expenses  shall  be  itemized  by  the  person  incurring 
them,  and  when  the  account  of  the  sgme  is  approved  by  the  Governor 
it  shall  be  paid. 

Sec.  249.  Whenever  any  default  is  made  in  the  payment  of  any 
tax  hereby  made  payable  into  the  State  treasury,  the  State  board 
may  issue  a  warrant,  to  be  signed  by  its  chairman,  directed  to  any 
sheriff  in  the  State,  commanding  him  to  distrain  the  personal  prop¬ 
erty  of  any  person  or  corporation  so  in  default,  and  such  warrant 
may  be  in  the  following  form : 


STATE  OF  ILLINOIS,  I 

Office  of  State  Board  of  Tax  Commissioners.  I 

To . ) . .Sheriff  of 

County— Grreeting: 


You  are  hereby  commanded  to  collect  from . the  sum  of 

. taxes  due  from . to  the  State 

of  Illinois,  with  interest  thereon  at  the  rate  of . per  cent,  a  month,  from  the . 

day  of . A.  D . until  paid,  and  to  distrain  sufficient 

of  the  goods  and  chattels,  including  rolling  stock,  of  the  said.  . 

to  be  found  anywhere  in  the  State,  to  satisfy  said  taxes  and  interest  and  the  costs  of  col¬ 
lecting  the  same,  and  to  sell  such  goods  and  (iliattels  from  time  to  time,  at  such  place  or 
places  as  shall  be  most  convenient  to  the  place  or  places  of  siezure,  and  out  of  the  pro¬ 
ceeds  retain  the  amount  of  such  unpaid  taxes  and  interest  and  the  costs  of  seizure,  care 

and  sale,  and  pay  the  balance  to  the  said .  You  are  hereby 

further  commanded  to  pay  over  all  the  said  taxes  and  interest,  less  the  comptuisation 
allowed  you  by  law,  into  the  State  treasury,  and  to  return  this  warrant  to  this  board 

within . days,  with  a  written  statement  of  the  manner  in  which  you  have  executed 

the  same. 


The  State  Board  of  Tax  Commissioners, 

by . 


Chairman. 


Sec.  250.  The  said  board  shall  have  power  to  subpoena  and 
examine  witnesses,  and  by  any  member  to  administer  oaths,  and 
any  person  who  shall  willfully  testify  falsely  in  respect  to  any  mat¬ 
ter  before  said  board  shall  be  deemed  guilty  of  perjury. 

Sec.  251.  Any  person  who  shall  disobey  any  such  subpoena  or 
refuse  to  testify  shall  be  deemed  guilty  of  a  misdemeanor,  and  lined 
not  less  than  $50  nor  more  than  $1,000  for  each  offense. 


59 


Sec.  252.  Officers  shall  be  allowed  the  compensation  and  mileage 
for  serving  such  subpoenas  now  allowed  by  law  for  serving  summons, 
and  witnesses  shall  be  allow'ed  the  mileage  and  compensation 
allowed  witnesses  in  the  circuit  court ;  all  to  be  paid  out  of  appro¬ 
priations  to  be  made  to  meet  the  expenses  of  the  board,  upon  the 
certificate  of  the  chairman  as  to  time,  services  and  mileage,  and 
amount  due. 

Sec.  253.  No  failure  on  the  part  of  said  board  to  hold  any  meet¬ 
ing  or  perform  any  other  duty  on  the  day  specified  by  law,  shall 
in  any  manner  affect  the  validity  of  its  acts. 

Sec.  255.  Appeals  shall  lie  from  any  board  of  review  to  the 
State  Board  of  Tax  Commissioners,  wdiich  shall  hear  and  determine 
the  same  in  a  summary  manner  as  it  may  by  its  rules  prescribe, 
and  certify  its  decisions,  which  shall  be  final,  to  the  proper  county 
assessors :  Provided,  that  all  such  appeals  shall  be  allowed  within 
such  time  and  under  such  restrictions  as  may  be  prescribed  by 
the  State  Board  of  Tax  Commissioners ;  but  the  pendency  of  any 
such  appeal  shall  not  operate  to  stay  the  collection  of  any  tax,  ex¬ 
cept  by  special  order  of  the  board  and  upon  such  conditions  as  it 
may  prescribe. 

Sec.  256.  On  or  before  the  first  day  of  September  in  each  year,  the 
county  assessor  shall  transmit  to  the  Auditor  an  abstract  of  the 
assessment  of  property  in  his  county  for  such  year,  and  shall  at  all 
times  furnish  the  State  Board  of  Tax  Commissioners  with  all  informa¬ 
tion  it  may  require  showing  the  assessed  value  of  each  description 
thereof. 

Sec.  257.  On  or  before  the  first  of  October  in  each  year,  the 
county  clerk  of  each  county  shall  transmit  to  the  Auditor  a  full 
statement  of  all  taxes  and  assessments  levied  against  the  property 
within  the  county  for  such  year,  specifying  the  objects  and  purposes 
for  which  such  taxes  and  assessments  are  levied  and  the  aggregate 
amount  levied  for  each  object  and  purpose. 

Sec.  258.  It  shall  be  the  duty  of  the  Auditor  to  compile  the  ab¬ 
stracts  of  assessments  received  from  county  clerks  into  tabular  state¬ 
ments,  convenient  for  the  use  of  the  board ;  which  statements  and 
the  original  abstracts  shall  be  submitted  to  the  board  on  the  first  day 
of  its  session  in  each  year,  or  as  soon  thereafter  as  the  board  is 
organized. 

Sec.  259.  Said  board  shall  assemble  at  the  State  capital,  on  the 
second  Tuesday  in  the  month  of  September  annually,  and  examine 
the  abstracts  of  property  assessed  for  taxation  in  the  several  counties 
in  this  State,  as  returned  to  the  Auditor,  and  shall,  in  case  such 
action  is  necessary,  estimate  from  said  abstracts,  and  such  infor¬ 
mation  as  said  board  may  deem  proper,  the  proportionate  amount 
of  tax  for  State  purposes  which  ought  to  be  paid  upon  the  real  value  of 
the  property  in  each  county  subject  to  taxation,  and  certify  such 
amount  to  the  several  county  clerks,  who  shall  extend  such  tax 
upon  the  assessed  value  of  the  property  in  their  several  counties ; 
and  whenever  the  State  revenue  exceeds  the  appropriations,  the 
State  Board  of  Tax  Commissioners  shall  direct  wffiat  amount,  if  any, 
is  surplus  revenue,  and  the  Auditor  shall  distribute  the  same  as 
part  of  the  State  school  tax,  in  the  same  manner  as  he  is  now  re¬ 
quired  by  law  to  distribute  such  tax. 


60 


Sec.  260.  The  Secretary  of  State  shall  furnish  such  printing, 
fuel,  lights  and  rooms  as  may  be  necessary  for  the  transaction  of 
the  business  of  said  board. 


RAILROADS. 

Sec.  261.  Between  the  first  and  thirtieth  days  of  January,  A.  D.  1888, 
and  the  first  and  thirtieth  days  of  January  in  each  year  thereafter, 
every  person  or  corporation  operating  or  using  any  railroad  in  this 
State,  either  severally  or  in  common  with  some  other  person  or 
corporation,  shall  report  in  writing  to  the  State  Board  of  Tax  Com¬ 
missioners  the  gross  receipts  of  such  person  or  corporation  during  each 
month  of  the  preceding  calendar  year,  and  the  board  shall  multiply 
the  whole  amount  of  such  receipts  for  the  year  by  five,  and  the  pro¬ 
duct  shall  be  deemed  to  be  the  taxable  value  of  all  the  franchises 
and  privileges  legally  exercised  by  such  person  or  corporation  in 
this  State,  and  of  all  the  property  of  such  person  or  corporation 
necessary  for,  and  used  in,  the  prosecution  of  his  or  its  said  busi¬ 
ness  in  this  State,  and  such  franchises,  privileges  and  property  shall 
not  be  taxed  in  any  manner  or  for  any  purpose  except  as  herein 
provided :  Provided,  that  all  property  of  any  such  person  or  corpora¬ 
tion  not  so  necessary  for,  or  used  in  the  prosecution  of  any  such  busi¬ 
ness,  shall  be  assessed  and  taxed  as  other  property. 

Sec.  262.  Every  such  person  or  corporation  shall  have  and  main¬ 
tain  an  office  in  this  State,  at  which  shall  be  kept  a  complete  set  of 
'account  books,  showing  in  detail  all  of  his  or  its  receipts  and  ex¬ 
penditures  in  and  about  said  business,  which  books  shall  at  all 
times  be  subject  and  open  to  the  inspection  of  the  State  Board  of 
Tax  Commissioners  or  its  agent  or  agents  appointed  to  inspect  the 
same :  Provided,  that  any  such  person  or  corporation  operating  a 
railroad  partly  in  this  State  and  partly  in  another  State,  may  be 
excused  by  the  State  Board  of  Tax  Commissioners  from  complying 
with  the  provisions  of  this  section,  upon  such  just  terms  as  the 
board  may  prescribe,  as  to  his  or  its  reports,  business  and  books. 

Sec.  263.  It  shall  be  the  duty  of  every  such  person  or  corpora¬ 
tion  to  notify  the  State  Board  of  Tax  Commissioners,  in  writing,  at 
the  time  the  first  report  of  gross  receipts  is  hereby  required  to  be 
made,  of  the  place  in  this  State  where  its  said  office  is  so  main¬ 
tained,  and  shall,  within  twenty  days  from  the  time  of  any  change 
in  such  place,  notify  the  board,  in  writing,  of  such  change. 

Sec.  264.  The  term  ‘‘gross  receipts,”  as  used  in  this  act,  shall  be 
held  to  include  all  the  earnings  and  receipts  of  any  such  person  or 
corporation,  received  from  the  hauling  of  cars  and  transportation  of 
freight,  express  matter,  mails  or  passengers  and  miscellaneous  earn¬ 
ings  in  this  State,  either  by  such  person  or  corporation  on  its  own 
account,  or  for  or  on  account  of  any  other  person  or  corporation 
whatever,  in  any  manner  engaged  in  such  business  and  not  re¬ 
quired  to  make  such  statement  of  gross  receipts,  without  any 
deduction  for  any  rebate,  drawback,  or  expense  whatever,  or  pay¬ 
ment  to  any  other  person  or  corporation  for  use  of  cars  run  over 
the  railroad  operated  by  the  person  or  corporation  from  whom  such 
statement  is  required,  or  for  any  other  service  whatever  in  connec¬ 
tion  with  any  transportation  over  such  railroad. 


61 


Sec.  265.  Between  the  first  and  last  days  of  February  in  each  year, 
the  State  Board  of  Tax  Commissioners  shall  levy  upon  the  taxable  value 
of  the  property  of  every  person  and  corporation  mentioned  in  section 
261,  hereof,  as  ascertained  in  the  manner  hereinbefore  provided,  a  tax 
equal,  as  to  rate,  to  the  average  rate  of  taxation  in  the  State  for 
all  purposes,  as  reported  to  them,  and  shall  extend  such  tax  in  a 
book  to  be  provided  by  him  for  that  purpose,  so  as  to  show,  in 
separate  columns,  the  gross  receipts  of  every  such  person  or  cor¬ 
poration  during  the  previous  calendar  year,  the  taxable  value  of 
■  his  or  its  property  and  the  aggregate  tax,  and  shall,  on  or  before 
the  first  day  of  March  in  each  year,  deliver  said  book  to  the  State 
Treasurer,  who  shall  at  once  proceed  to  collect  the  taxes  therein 
extended  :  Provided,  that  no  such  tax  shall  exceed  five  per  centum 
of  such  gross  receipts. 

Sec.  236.  The  average  rate  of  taxation  above  mentioned  shall  be 
ascertained  by  dividing  the  whole  amount  of  taxes  levied  upon 
property  in  the  State  by  the  total  assessed  value  of  property  in 
the  State. 

Sec.  267.  It  shall  be  the  duty  of  every  such  person  or  corporation, 
during  the  month  of  March  in  each  year,  to  pay  said  tax  to  the 
State  Treasurer,  whether  the  same  be  demanded  or  not;  and  in 
case  any  such  tax  is  not  so  paid  within  the  time  hereby  limited, 
the  person  or  corporation  against  whom  or  whose  property  the  same 
is  extended  shall  be  liable  in  an  action  of  assumpsit,  to  be  brought 
by  the  State  Board  of  Tax  Commissioners  in  the  name  of  the  State,  in 
any  circuit  court,  for  any  tax  or  part  of  tax  not  so  paid,  with  interest 
thereon  at  the  rate  of  one  per  cent,  per  month  from  the  last  day 
of  March  in  which  the  tax  became  due  hereunder;  and  it  shall  be 
■the  duty  of  the  clerk  of  any  court  in  which  any  such  action  or  any 
action  or  suit  hereby  authorized  shall  be  brought,  to  place  the 
same  at  the  head  of  the  docket,  and  such  cases  shall  have  preced¬ 
ence  over  all  other  business  of  every  court  in  which  it  may  at  any 
'time  be  pending;  and  every  judgment  rendered  in  any  such  case 
'shall  be  a  first  lien  upoii  all  the  railroad  of  any  such  person  or 
corporation,  as  though  it  had  been  a  judgment  bi  rein  for  taxes. 

Sec.  2G8.  When  any  such  person  or  corporation  owns,  uses  or 
operates  a  railroad  partly  in  this  State  and  partly  in  another  State, 
it  shall  be  his  or  its  duty  to  make  the  report  required  by  section  261 
hereof,  as  to  the  gross  receipts  of  his  or  its  whole  line  of  railroad 
wherever  situated,  and  shall  give  in  such  report  the  length  of  all  its  main, 
second  and  side  tracks  constituting  its  said  whole  line ;  and  all  the 
terminal  points  of  such  line,  and  the  number  of  miles  of  such  tracks 
situated  in  Illinois;  and  the  State  Board  of  Tax  Commissioners  shall 
divide  the  total  gross  receipts  of  the  whole  line  by  the  number  of  miles 
of  such  tracks  in  its  whole  line,  and  multiply  the  quotient  by  the  num¬ 
ber  of  miles  of  such  track  situated  in  Iliinois,  and  the  product  shall 
be  the  gross  receipts  of  such  person  or  corporation  for  purposes  of 
taxation  in  pursuance  of  this  act. 

Sec.  269.  If  any  person  or  corporation  required  to  make  any  report 
hereunder,  or  any  officer  or  agent  of  any  such  corporation,  shall 
fail  to  maintain  an  office  in  this  State  as  hereby  required — or  shall 
fail  to  keep  books  at  such  office  as  hereby  required — or  shall  con¬ 
ceal  said  books  from  the  State  Board  of  Tax  Commissioners  or  any  agent 


62 


thereof  authorized  to  examine  them — or  shall  refuse  to  submit  such 
books  to  the  inspection  of  the  State  Board  of  Tax  Commissioners  or  any 
agent  thereof  authorized  to  examine  them— or  shall  make,  by  itself 
or  agent,  any  false  statement  in  any  report  hereby  required — or  shall 
fail  to  make  any  report  hereby  required  in  the  time  and  manner 
herein  provided  for,  he  or  it  shall  be  deemed  guilty  of  a  misde¬ 
meanor  and  fined  in  a  sum  not  less  than  $500  a  day  for  every  day 
he  or  it  shall  be  in  defav.lt  in  any  of  the  particulars  above  named. 
Such  company  shall  be  liable  in  an  action  of  assumpsit  to  be 
brought  by  the  State  Board  of  Tax  Commissioners  in  the  name  of  the 
State  of  Illinois,  in  any  propef  court,  for  the  whole  amount  of  the  fine 
herein  provided  for,  whether  the  same  shall  have  been  imposed  or 
not. 


TELEGRAPHS. 

Sec.  270.  The  business  of  telegraphy  in  this  State  shall  be  taxed 
as  follows : 

Every  person  and  corporation  owming,  using,  operating  or  con¬ 
trolling  any  telegraph  or  telegraph  line  in  this  State,  for  toll  or  hire, 
shall,  between  the  first  and  twentieth  days  of  January,  in  each  year, 
make  and  deliver  to  the  Auditor  a  statement,  in  writing,  showing: 

I.  The  length  of  such  line  of  telegraph  in  this  State,  so  owned, 
used,  operated  or  controlled  by  the  person  or  corporation. 

II.  The  miles  of  such  wire  used  in,  or  constituting  the  said  line. 

III.  The  principal  office  of  such  person  or  corporation  in  this 
State. 

Sec.  271.  At  the  time  of  delivering  such  statement  to  the  Auditor, 
the  person  or  corporation  making  the  same  shall  pay  to  the  State 
Treasurer  a  tax  of  seventy-five  cents  for  each  mile  of  wire  used  in  or 
constituting  part  of  any  such  line,  and  each  separate  wure  in  the 
line  shall  be  considered  in  ascertaining  the  mileage  hereunder. 

Sec.  272.  Every  such  statement  shall  be  signed  and  sworn  to  as 
true  by  such  person,  or  the  general  or  chief  officer  or  agent  of  such 
company  m  this  State,  and  may  be  in  such  form  as  the  State 
Board  of  Tax  Commissioners  may  prescribe. 

Sec.  273.  If  any  person  or  corporation  mentioned  in  section  270 
shall  neglect  or  refuse  to  make  any  statement  thereby  required,  or 
shall  neglect  or  refuse  to  pay  the  tax  hereinbefore  provided  for,  for 
thirty  days  after  the  20th  day  of  January,  in  the  year  in  which  such 
statement  is  due,  such  person  shall  be  liable,  and  every  such  companj^ 
shall  be  liable  in  an  action  of  assumpsit,  to  be  brought  by  the  State, 
for  the  said  tax,  with  interest  thereon  at  the  rate  of  three  per  cent,  per 
month  from  said  day,  and  any  such  person  or  corporation  may  upon 
a  bill  in  equity  be  enjoined  by  the  State  from  prosecuting  by  himself 
or  itself,  or  his  or  its  agents,  directly  or  indirectly,  the  business  of 
telegraphy  in  the  State  until  such  tax  and  interest  is  paid. 

Sec.  274.  No  such  person  or  corporation  paying  the  tax  herein 
provided  for  shall  be  required  to  pay  any  license  to  prosecute  said 
business,  or  any  tax  upon  any  property  used  in  prosecuting  such 
business,  except  real  estate :  Provided,  that  poles,  wire  and  right-of- 
wny  shall  not  be  deemed  real  estate  for  the  purposes  of  this  section. 


63 


Sec.  275.  In  case  judgment  is  rendered  in  any  court  for  any  sucb 
tax,  or  tax  and  interest,  execation  may  issue  directing  the  sherilf  of 
the  proper  county  to  sell  so  much  of  ail  the  property,  rights,  privi¬ 
leges  and  franchises  of  the  judgment  debtor  in  this  State  as  may  be 
necessary  to  satisfy  the  judgment  and  costs. 

TELEPHONES. 

Sec.  276.  The  business  of  maintaining  telephones  in  this  State- 
shall  be  taxed  as  follows : 

Every  person  and  corporation  in  this  State,  owning,  usiog,  oper¬ 
ating  or  controlling  for  hire  or  compensation,  any  telephone  exchange- 
or  line  shall,  between  the  first  and  twentieth  days  of  January  in 
each  yeai,  make  and  deliver  to  the  Auditor  a  statement  in  writing, 
showing : 

I.  The  number  of  telephone  instruments  connected  with  the  line- 
or  exchange  of  such  person  or  corporation,  or  used  in  connection 
with  or  as  part  of  the  same. 

II.  The  terminal  points  of  the  line  or  lines  of  any  such  person 
or  corporation,  where  such  line  or  lines  are  not  wholly  within  some 
city  or  village. 

III.  The  place  where  the  ijrincipal  office  of  such  person  or  cor¬ 
poration  in  this  State  is  kept. 

IV.  The  place  or  places  where  the  exchange  or  exchanges  are- 
located. 

Sec.  277.  At  the  time  of  delivering  such  statement  to  the  Auditor, 
the  person  or  corporation  making  the  same  shall  pay  to  the  State 
Treasurer  a  t-ax  of  two  dollars  for  each  telephone  connected  with,  or 
part  of  any  such  line  or  exchange,  or  in  any  manner  used  in  con¬ 
nection  with  or  as  part  of  the  same  :  Provided,  that  where  a  receiv¬ 
ing  telephone  and  a  transmitting  telephone  are  used  together  at  the 
same  station  they  shall  be  considered  one  telephone. 

Sec.  278.  No  person  or  corporation  paying  the  tax  herein  provided 
for,  shall  be  required  to  pay  any  license  to  carry  on  said  business, 
or  any  tax  upon  any  property  used  in  carrying  on  the  same,  except 
real  estate :  Provided,  that  poles,  wire  and  right-of-way  shall  be- 
deemed  real  estate  for  the  purposes  of  this  section. 

Sec.  279.  If  any  such  person  or  corporation  shall  neglect  or  re¬ 
fuse  to  make  any  statement  hereby  required,  or  shall  neglect  or 
refuse  to  pay  the  tax  hereinbefore  provided  for,  foi  thirty  days  after 
the  twentieth  day  of  January  in  the  year  in  which  such  statement 
is  due,  such  person  shall  be  liable,  and  every  such  corporation  shall 
be  liable  to  an  action  of  assumpsit,  to  be  brought  by  the  State,  for  the 
said  tax  with  interest  thereon  at  the  rate  of  three  per  cent,  per  month 
from  said  city,  and  any  such  person  or  corporation  may  upon  a  bill 
in  equity  be  enjoined  by  the  State  from  prosecuting,  by  himself  or 
itself,  or  his  or  its  agents,  directly  or  indirectly,  the  business  of 
maintaining  any  telephone  line  or  telephonic  exchange  in  this  State 
UQtil  such  tax  and  interest  is  paid. 

Sec.  280.  In  case  judgment  is  rendered  in  any  court  for  any  such 
tax,  or  tax  and  interest,  execution  may  issue  directing  the  sherilf  of 
the  proper  county  to  sell  so  much  of  all  the  property  rights,  privi¬ 
leges  and  franchises  of  the  judgment  debtor  in  this  State  as  may  be 
necessary  to  satisfy  the  judgment  and  costs. 


64 


EXPRESS  BUSINESS. 

Seo-  281.  The  express  business  in  this  State  shall  be  taxed  as  follows : 

Every  person  or  corporation  carrying  on  the  express  business 
over  any  raili’oad  or  steamboat  line  wholly  or  partly  in  this  State, 
shall,  between  the  tenth  and  last  days  of  December  in  each  year, 
procure  from  the  Auditor  a  license  to  do  so  for  the  following  cal¬ 
endar  year,  which  license  shall  be  issued  upon  the  payment  of  five 
dollars  into  the  State  treasury,  and  may  be  in  the  following  form : 

Know  all  men.  That . is  hereby  authorized  and  licensed  to 

carry  on  the  express  business  in  the  State  of  Illiriois.  for  one  year,  from  the  first  day  of 

January.  A.  D  . upon  condition,  however,  that  he  obeys,  in  all  respects,  the 

revenue  laws  of  said  state,  tliis  license  being  subject  at  all  times  to  revocation  by  the 
State  Board  of  Tax  Commissioners. 

Witness  my  hand  this . day  of . A.  D . 

Auditor  of  Public  Accounts 

Sec.  232.  If  any  person  or  corporation  shall  carry  on  said  business 
in  this  State  without  first  procuring  such  license,  he  or  it  shall  be 
deemed  guilty  of  a  misdemeanor,  and  fined  not  less  than  one  hun¬ 
dred  dollars  nor  more  than  five  hundred  dollars  for  each  offense, 
and  each  day’s  business  so  transacted  shall  be  deemed  to  constitute 
an  offense  hereunder. 

Sec.  283.  Every  such  person  or  corporation  doing  any  express 
business  in  this  State,  shall,  between  the  first  and  twentieth  days  of 
January,  in  each  year,  make  and  deliver  to  the  Auditor  a  statement 
in  writing,  showing: 

First — The  places  in  this  State  where  such  person  or  corporation 
has  maintained  agencies  for  the  prosecution  of  its  business  during 
the  preceding  calendar  year,  with  the  names  of  the  agents. 

Second — Tiie  place  in  this  State  where  the  principal  office  of  such 
person  or  corporation  is  kept. 

Third — The  amount  of  the  gross  receipts  of  such  person  or  cor¬ 
poration  derived  from  its  business  in  this  State,  computed  as  here¬ 
inafter  required. 

Sec.  234.  Where  the  money  or  value  received  by  any  such  person  or 
corporation  is  for  the  carriage  of  goods,  wares  and  merchandise  be¬ 
tween  terminals  in  this  State,  all  of  such  money  or  value  shall  be 
deemed  gross  receipts  within  the  meaning  of  this  ao',  and  where 
such  money  or  value  is  for  such  carriage  between  terminals,  one  of 
which  is  in  this  State,  so  much  of  the  compensation  received  for 
the  carriage  as  bears  the  proportion  to  the  whole  compensation  re¬ 
ceived  that  the  number  of  miles  of  carriage  in  this  State  bears  to 
to  the  whole  number  of  miles  of  carriage,  shall  also  be  deemed 
gross  receipts  within  the  meaning  of  this  act. 

Sec.  235.  At  the  time  of  delivering  such  statement  to  the  Auditor, 
such  person  or  corporation  shall  pay  to  the  State  Treasurer  a  further 
license  fee  of  two  and  a  half  per  cent,  of  the  amount  of  such  gross 
receipts,  and  this  shall  be  in  lieu  of  all  license  fees  and  taxes  in 
this  State,  of  every  kind  and  nature  soever,  except  taxes  on  tangi¬ 
ble  property. 

Sec.  233.  Every  such  statement  shall  be  signed  and  sworn  to  as  full 
and  true,  by  such  person,  or  the  general  or  chief  officer  or  agent  of 
such  company  in  this  State,  or  by  some  other  agent  to  be  desig¬ 
nated  by  the  State  Board  of  Tax  Commissioners,  and  shall  be  in  such 
form  as  may  be  prescribed  by  said  board. 


G5 


Sec.  287.  The  books  of  every  such  person  or  corporation  shall  at  all 
times  be  subject  to  the  inspection  of  the  State  Board  of  Tax  Com¬ 
missioners  or  their  agents. 

Sec.  288.  If  any  person  or  corporation,  hereby  required  to  make  any 
such  statement,  shall  make  any  false  statement,  or  shall  fail  to 
make  any  report  hereby  required,  at  the  time  and  in  the  manner 
hereby  required,  or  shall  conceal  its  books  from  the  State  Board  of 
Tax  Commissioners  or  its  agent,  or  shall  refuse  to  submit  its  books  as 
hereby  required,  he  or  it  shall  be  deemed  guilty  of  a  misdemeanor, 
and  fined  not  less  than  $300  nor  more  than  $1,000. 

Sec.  289.  If  any  such  person  or  corporation  shall  fail  to  make  any 
statement  as  hereby  required,  the  State  Board  of  Tax  Commissioners 
may  estimate  his  or  its  gross  receipts,  and  notify  him  or  it  of  the 
amount  of  license  fees  upon  the  same  hereunder,  in  such  manner  as  the 
board  may  deem  best;  and  if  the  fees  are  not  paid  within  thirty 
days,  with  interest  thereon  at  the  rate  of  one  per  cent,  a  month 
from  the  twentieth  day  of  January  in  the  year  in  which  statement 
was  due  hereunder,  such  person  or  corporation  shall  be  liable,  in  an 
action  of  assumpsit  to  be  brought  by  the  State,  for  such  fees  and 
interest,  and  for  any  fine  herein  provided  for,  whether  the  same  shall 
have  been  imposed  or  not. 

Sec.  290.  All  fines  imposed  hereunder  shall  be  paid  into  the 
State  treasury. 

Sec.  291.  In  case  any  such  person  at  any  time  evades  or  disobeys 
the  provisions  of  this  act,  the  State  Board  of  Tax  Commissioners  shall 
revoke  his  or  its  license  hereunder,  and  it  shall  not  be  lawful  for  him 
or  it  to  receive  any  license  to  transact  such  business  in  this  State, 
until  the  fees  herein  provided  for,  with  interest  thereon  at  the  rate 
aforesaid,  from  the  twentieth  day  of  January  in  the  year  in  which 
such  statement  is  due  hereunder,  have  been  paid. 

PUBLIC  WAREHOUSEMEN. 

Sec.  292.  The  business  of  public  warehousemen  of  classes  A  and  B 
in  this  State  is  hereby  declared  to  be  a  privilege,  and  shall  be 
taxed  as  follows : 

Every  person  or  corporation  owning,  leasing  or  managing  any  public 
warehouse  in  this  State,  of  class  A  or  class  B,  shall,  between  the 
tenth  and  last  days  of  December,  in  each  year,  procure  from  the 
Auditor  a  license  to  do  so  for  the  following  calendar  year,  which 
license  shall  be  issued  upon  the  payment  by  such  person,  firm  or 
corporation,  of  five  dollars  into  the  State  treasury,  and  may  be  in 
the  following  form : 

Know  all  men.  That . . Is  hereby  authorized  and  licensed  to  carry 

on  the  business  of  a  public  warehouseman,  in  the  State  of  Illinois,  for  one  year  from  the 
first  day  of  January,  A.  D . upon  condition,  however,  that . obeys  in  all  re¬ 

spects  the  Revenue  laws  of  said  State:  this  license  being  at  all  times  subject  to  revocation 
by  the  State  Board  of  Tax  Commissioners  for  any  violation  of  said  law  by  said.licensee. 

Witness  my  hand  this . day  of . A.  D . . 


Auditor  of  Public  Accounts. 

Sec.  293.  If  any  person  or  corporation  shall  carry  on  said  business 
in  this  State  without  first  procuring  such  license,  he  or  it  shall  be 

—5 


66 


deemed  guilty  of  a  misdemeanor  and  fined  not  less  than  one  hun¬ 
dred  dollars  nor  more  than  two  hundred  dollars  for  every  day  the 
said  person  or  corporation  shall  carry  on  said  business  in  this 
State  without  the  license  hereby  required. 

Sec.  294.  Every  such  person  or  corporation  shall,  between  the  first 
and  twentieth  days  of  January  in  each  year,  make  a  written  state¬ 
ment  and  deliver  the  same  to  the  Auditor,  showing  the  full  and 
maximum  capacity  in  bushels  of  each  elevator  or  granary  used  by 
him  or  it  at  any  time  during  the  preceding  year. 

Sec.  295.  In  case  the  State  Board  of  Tax  Commissioners  deem  it 
just  in  any  case,  it  may,  by  an  order  entered  upon  its  records,  which 
shall  contain  a  statement  of  the  facts  of  the  matter,  permit  a  license 
hereunder  to  issue  at  any  time  for  the  remainder  of  the  current  calen¬ 
dar  year,  and  make  a  proportionate  abatement  of  the  tax  herein¬ 
after  provided  for.  ' 

Sec.  296.  Every  such  person  or  corporation  shall,  annually,  at  the 
time  of  delivering  such  statement  to  the  Auditor,  pay  to  the  State 
Treasurer,  as  a  tax  on  the  said  busiimss,  the  sum  of  one-third  of 
one  cent  for  every  bushel  of  the  capacity  of  each  elevator  or  gran¬ 
ary  of  either  of  said  classe  s  owned,  operated  or  managed  by  such 
person  or  corporation  in  this  State  during  the  .preceding  year. 

Sec.  297.  If  any  such  person  or  corporation  shall  make  any  fa\se 
statement  of  the  capacity  in  bushels  of  any  such  elevator  or  granary 
owned,  leased  or  managed  by  him  or  it,  or  refuse  to  make  any 
statement  as  hereby  required,  he  or  it  shall  be  deemed  guilty  of  a 
misdemeanor,  and  fined  not  less  than  $300  nor  more  than  $1,000, 
and  the  State  Board  of  Tax  Commissioners  may,  in  any  such  case,  fix 
the  capacity  of  every  such  elevator  or  granary,  and  notify  the  owner, 
lessee  or  manager  of  the  taxes  due  hereunder  from  him  or  it,  in  such 
manner  as  the  said  board  may  deem  best,  and  if  the  said  taxes  are 
not  paid  within  thirty  days,  with  interest  thereon  at  the  rate  of 
one  per  cent,  per  month,  from  the  twentieth  day  of  January,  in 
the  year  in  which  the  statement  was  due  hereunder,  such  person 
or  corporation  shall  be  liable,  and  every  officer  and  director  of  any 
such  corporation  shall  be  individuals^,  jointly  and  severally  liable 
in  an  action  of  assumpsit  to  be  .brought  by  the  State,  for  such 
taxes  and  interest,  and  for  any  fine  herein  provided  for,  whether 
the  same  shall  have  been  imposed  or  not. 

Sec.  298.  In  case  any  such  person  or  corporation  at  anytime  evades 
or  disobeys  the  provisions  of  this  act,  the  State  Board  of  Tax  Commis¬ 
sioners  shall  revoke  his  or  its  license  hereunder,  entering  upon  its 
records  the  reasons  for  the  revocation,  and  preserving  in  writing  the 
evidence  of  the  facts  upon  which  the  same  was  made,  and  it  shall  not 
thereafter  be  lawful  for  any  such  person  or  corporation  to  receive 
any  license  to  transact  the  said  business  in  this  State  until  the 
taxes  herein  provided  for,  with  interest  thereon  as  aforesaid,  shall 
have  been  paid. 

Sec.  299.  In  case  there  is  in  any  year  an  increase  or  diminution  of 
the  capacity  of  any  such  elevator  or  granary,  the  State  Board  of  Tax 
Commissioners,  by  an  order  to  be  entered  upon  its  records  reciting  the 
facts  upon  which  it  is  based,  may  abate  the  tax  of  that  year  in 
such  sum  as  may  be  just. 


67 


Sec.  300.  Nothing  herein  contained  shall  be  construed  so  as  to  ex¬ 
empt  in  any  manner  any  of  the  real  or  personal  property  of  any  person 
mentioned  in  section  292  from  taxation  by  valuation,  nor  to  repeal  any 
portion  of  an  act  entitled  “An  act  to  regulate  public  warehouses 
and  the  warehousing  and  inspection  of  grain,  and  to  give  effect  to 
article  thirteen  of  the  Constitution  of  this  State,”  in  force  July  1, 
1871. 

INSURANCE  COMPANIES. 

Sec.  301.  The  insurance  business  in  this  State  shall  be  taxed  as 
follows : 

Every  insurance  company  or  association  doing  any  insurance 
business  of  any  kind  whatever  in  this  State,  shall,  between  the  first 
and  twentieth  days  of  January  in  each  year,  make  and  deliver  to 
the  Auditor  a  statement  in  writing,  showing : 

First — The  number  of  policies  issued  by  the  company  or  associa¬ 
tion  on  property  in  this  State,  or  on  the  life  or  health  of  any 
resident  or  citizen  of  this  State,-  and  on  marine  risks  taken  in  this 
S:ate  during  the  preceding  calendar  year. 

Second— T\iq  gross  amount  of  premiums,  in  cash,  notes  or  other 
securities  or  values,  received  in  this  State  during  the  preceding  year 
npon  all  policies  covered  by  paragraph  one. 

Third — The  amount  of  premiums  returned  on  canceled  policies 
covered  by  paragraph  one. 

Fourth — The  place  where  the  principal  office  of  the  company  is 
kept  in  this  State. 

Sec.  302.  At  the  time  of  delivering  such  statement  to  the  Auditor 
1he  company  or  association  making  the  same  shall  pay  to  the  State 
Treasurer  a  tax  of  two  per  cent,  of  the  gross  amount  of  premiums 
received  by  it  on  the  said  policies,  after  the  amount  of  premiums 
returned  on  canceled  policies  has  been  deducted  therefrom. 

Sec.  303.  Every  such  statement  shall  be  signed  and  sworn  to  as 
full  and  true  by  the  general  or  chief  officer,  or  agent  of  the  company 
in  this  State,  or  by  some  other  agent  to  be  designated  by  the  State  Board 
of  Tax  Commissioners,  and  shall  be  in  such  form  as  may  be  prescribed 
by  said  board. 

Sec.  804.  No  company  or  association  paying  the  tax  provided  for 
in  section  302  hereof,  shall  be  liable  to  pay  any  license  fees,  or  any 
other  kind  of  tax  whatever  in  this  State  except  taxes  on  tangible 
property.  If  any  insurance  company  or  association  shall  neglect  or 
refuse  to  make  any  statement  as  hereby  required,  or  shall  neglect 
or  refuse  to  pay  the  tax  herein  provided  for,  for  thirty  days  after 
the  statement  is  due  hereunder,  the  said  company  or  association 
shall  be  liable  in  an  action  of  assumpsit,  to  be  brought  by  the 
State,  for  the  tax,  with  interest  thereon  at  the  rate  of  one  per  cent, 
per  month  from  the  twentieth  day  of  January  in  the  year  the  tax 
was  due  hereunder;  and  if  any  such  tax  shall  remain  unpaid  for 
six  months  after  said  day,  the  corporate  existence  of  the  company 
or  association  in  default,  if  it  is  a  corporation  of  this  State,  shall 
cease,  and  its  corporate  franchises  be  forfeited ;  and  upon  a  bill  in 
equity  brought  by  the  State  against  any  company  or  association  not 
complying  with  this  act,  it  and  all  its  officers  and  agents  may  be 


68 


enjoined  from  carrying  on  directly  or  indirectly  any  business  in  this 
State,  and  a  receiver  may  be  appointed  to  wind  up  its  affairs,  and 
such  orders  made  as  may  be  deemed  proper  to  secure  the  collection 
of  all  taxes  due  with  interest  thereon,  and  distribute  the  remainder 
of  its  property. 

GENERAL  PROVISIONS. 

Sec.  305.  If  any  person  or  corporation  required  by  this  act  to  pay 
any  tax  or  license  fee  directly  into  the  State  treasury,  shall  not  pay 
the  same  within  ninety  days  after  the  last  day  the  same  is  payable 
under  the  provisions  of  this  act,  the  State  Board  of  Tax  Commission¬ 
ers  may  exhibit  a  bill  in  equity,  in  the  name  of  the  State,  in  the  circuit 
court  of  any  county  in  this  State  in  which  such  person  or  corporation 
does  business  or  has  property,  or  to  the  judge  of  such  court  in  vaca¬ 
tion,  setting  forth  the  facts,  and  thereupon  it  shall  be  the  duty  of  such 
court  or  judge,  upon  being  satisfied  of  the  truth  of  such  bill,  to  appoint 
a  receiver  of  all  and  singular  the  property,  business,  franchises  and 
effects  of  such  person  or  corporation  in  this  State,  and  from  time  to 
time,  in  term  time  or  vacation,  to  make  such  orders  and  decrees  as  to 
the  operation  of  the  business  or  the  sale  of  the  property  as  will  secure 
to  the  State  all  taxes  and  license  fees  due  and  accruing,  together  with 
all  penalties,  interest  and  costs,  including  a  reasonable  solicitor’s  fee,, 
to  be, fixed  by  the  court. 

Sec.  306.  The  words  and  phrases  following,  whenever  used  in 
this  act,  shall  be  construed  to  include  in  their  meaning  the  defini¬ 
tions  set  opposite  the  same  in  this  section,  whenever  it  shall  be 
necessary  to  the  proper  construction  of  this  act : 

1st.  Assessor — Assessors. — County,  district  and  deputy  assessors. 

2d.  Auditor. — Auditor  of  Public  Accounts. 

3d.  Bank — Banker — Broker — Stock  Jobber. — Whoever  has  money 
employed  in  the  business  of  dealing  in  coin,  notes  or  bills  of  ex¬ 
change,  or  in  the  business  of  dealing  in  or  buying  or  selling  any 
kind  of  bills  of  exchange,  checks,  drafts,  bank  notes,  promissory 
notes,  bonds,  or  other  writing  obligatory,  or  stocks  of  any  kind  or 
description  whatsoever,  or  receiving  money  on  deposit. 

4th.  Collector — Collectors. — County,  town,  district  and  deputy 
collectors. 

5th.  Company. — Every  corporation  or  association  having  shares  of 
stock. 

6th.  County  Board. — The  board  of  supervisors — the  board  of 
county  commissioners. 

7th.  Credits. — Every  claim  or  demand  for  money,  labor,  interest 
or  other  valuable  thing,  due  or  to  become  due,  not  including  money 
on  deposit. 

8th.  He.— Male,  female,  company,  corporation,  firm,  society, 
singular  or  plural  number. 

9th.  Money— Moneys. — Hold,  silver  or  other  coin,  paper  or  other 
currency  used  in  barter  and  trade  as  money,  in  actual  possession, 
and  every  deposit  which  the  person  owning,  holding  in  trust,  or 
having  the  beneficial  interest  therein,  is  entitled  to  withdraw  in 
money  on  demand. 


69 


loth.  Numbee. — The  singular  number  shall  include  the  plural,  and 
the  plural  number  shall  include  the  singular. 

11th.  Oath. — Oath  or  affirmation. 

l‘2th.  Person — Persons. — Male,  female,  corporation,  company, 
firm,  society,  singular  or  plural  number. 

13th.  Eeal  Property —Eeal  Estate — Land — Tract — Lot. — Not 
only  the  land  itself,  whether  laid  out  in  town  or  city  lots,  or  other¬ 
wise,  with  all  things  contained  therein,  but  also  all  buildings,  struc¬ 
tures  and  improvements,  and  other  permanent  fixtures,  of  whatsoever 
kind,  thereon,  and  all  rights  and  privileges  belonging  or  in  anywise 
pertaining  thereto,  and  all  undivided  interests  therein,  except  where 
the  same  may  be  otherwise  denominated  by  this  act. 

14th.  Eailroad. — Shall  not  be  construed  to  include  any  street  or 
dummy  railway. 

loth.  Shares  of  Stock — Shares  of  Capital  Stock. — The  shares 
into  which  the  capital  or  stock  of  every  incorporated  company  or 
association  may  be  divided. 

Sec.  307.  Nothing  in  this  act  contained  shall  be  construed  to  affect 
in  any  manner  the  provisions  of  the  charter  of  the  Illinois  Central 
railroad  company,  approved  February  10,  1851,  and  it  is  hereby  made 
the  duty  of  the  State  Board  of  Tax  Commissioners  to  see  that  all  the 
taxes  due  to  the  State  from  said  company,  are  paid  according  to  the 
true  intent  and  meaning  of  said  charter. 

Sec.  308.  An  act  entitled  “An  act  for  the  assessment  of  property, 
and  for  the  levy  and  collection  of  taxes,”  approved  March  30,  1872, 
and  all  amendments  thereto ;  and  an  act  entitled  “An  act  in  relation 
to  ihe  collection  of  taxes  and  special  assessments,”  approved  May  2, 
1873;  and  all  other  acts  and  parts  of  acts  inconsistent  herewith,  are 
hereby  repealed. 

Sec.  309.  The  repeal  of  said  acts  and  parts  of  acts  shall  not  be  con¬ 
strued  to  impair  any  right  existing,  or  affect  any  proceeding  pending 
at  the  time  this  act  shall  take  effect ;  but  all  proceedings  for  the 
assessment  of  property  or  levy  or  collection  of  any  tax  or  special 
assessment  then  remaining  incomplete,  except  as  hereinafter  provided, 
may  be  completed  pursuant  to  the  provisions  of  this  act. 

Sec.  310.  The  provisions  of  this  act  shall  not  apply  to  redemptions 
from  sales  made  for  taxes  or  special  assessments  previous  to  the 
taking  effect  hereof,  ijor  to  the  mode  of  giving  notice,  and  issuing 
deeds  upon  certificates  of  sales  made  for  taxes,  but  such  redemptions 
may  be  made  and  notice  given  and  deeds  issued  in  pursuance  of  the 
laws  in  force  January  1,  1887. 

Sec.  311.  For  the  year  1887,  assessments  of  property  for  taxation 
shall  be  made  by  the  several  county  and  township  assessors.  The 
assessors’  and  collectors’  books  shall  be  made  by  the  county  clerks. 
The  assessments  in  each  county  shall  be  reviewed,  corrected  and 
equalized  by  the  county  board  thereof,  all  in  accordance  with  the 
provisions  of  the  laws  in  force  January  1,  1887 ;  and  the  county 
assessors  in  counties  not  under  township  organization,  and  the 
township  assessors  in  counties  under  township  organization,  shall, 
immediately  after  this  act  goes  into  force,  assess  in  their  respective 
counties  and  townships  the  franchises  of  corporations,  as  required 


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by  this  act,  and  any  assessment  of  the  tangible  property  of  any 
railroad,  telegraph  or  telephone  company,  which,  under  this  act,  would 
be  exempted  from  assessment  for  purposes  of  taxation,  shall  become 
null  and  void. 

Sec.  312.  All  returns  and  statements  required  by  this  act  to  be  made 
by  railroad,  telegraph,  telephone,  express  and  insurance  companies, 
and  public  warehousemen,  shall  be  made  to  cover  and  include  the 
whole  year  1887,  and  taxes  shall  be  levied  upon  them  hereunder 
for  that  year,  as  though  this  act  had  gone  into  effect  on  the  last 
day  of  the  year  1886. 

On  behalf  of  the  Committee : 

M.  HAY,  Chairman, 

March  i,  1886. 


UNIVERSITY  OF  ILLINOIS-URBANA 


3  0112  120239733 


J 


^  i 


